Opinion Number

Dear Mr. Anzelmo:

You have requested an opinion from this office concerning the tax-exempt status of purchases made off of the East Jefferson General Hospital's (EJGH) purchase orders by EJGH's contractors-agents on EJGH construction projects.

You advise that EJGH has in certain construction projects designated its contractors/subcontractors as its purchasing agent, but that questions have now been raised by the Louisiana Department of Revenue as to the correct tax treatment of purchases made off EJGH's purchase orders by its designated contractors-purchasing agents.

You state that your office…