Associated Hospital Services, Inc. v. State, Department of Revenue & Taxation

ARMSTRONG, Judge.

The Department of Revenue and Taxation appeals the trial court’s judgment affirming the ruling by the Board of Tax Appeals refunding sales tax paid under protest by taxpayer, Associated Hospital Services, Inc. We affirm the trial court’s judgment.

Associated Hospital Services, Inc., “Associated”, a Louisiana non-profit corporation, was organized in 1969. Its stated purpose is to “furnish centralized hospital services for all participating institutions” and “in connection therewith ... (to) own and operate a central laundry plant and to do and perform all and every kind of…