Opinion Number

Dear Sen. Ellington:

On behalf of the LaSalle General Hospital you have requested the opinion of this office on the following issue:

Can the Louisiana Department of Revenue require the contractor-agent to comply with the Louisiana Procurement Code (R.S. 39:1551 et seq) in the purchase of materials and supplies after the political subdivision has complied with the Public Bid Law in letting out the contract for the public work before the political subdivision can enjoy its sales tax exclusion? The question is limited to exclusions based on R.S. 47:301(8)(c) to state sales taxes only and extends…