Opinion Number

Dear Representative Ellington:

This office is in receipt of your opinion request directed to Attorney General Richard P. Ieyoub. The request has been assigned to me for resolution.

In your correspondence, you make the following observation:

". . . It is my opinion that anyone involved in the production of a product is free of the burden of sales taxes on ingredients used in the production process for market since these are merely components of an end product, and, per R.S. 47:305(1), a sales tax is to be collected only once, i.e., at the time of sale of an end product. . . ."

Pursuant to our…