Opinion Number

Dear Mr. McCorquodale:

Based upon the recent opinion of this office finding that a law enforcement district does not have the authority to rebate sales taxes under the Louisiana Enterprise Zone Act, R.S. 51:1781, et seq. (the "Act"), you requested the opinion of this office as to whether the exclusion in R.S. 47:301(14)(G)(i) applies to a law enforcement district.

R.S. 47:301 contains definitions for purposes of sales and use taxes. Subsection (14)(g) pertains to "sales of services" which and provides in pertinent part:

"The furnishing of repairs to tangible personal property, including but not…