Opinion Number

Dear Mr. Daigle:

This office is in receipt of your request for an opinion of the Attorney General as attorney for the Greater New Orleans Expressway Commission in regard to the exemption of sales and use tax on public works projects. You note that the Greater New Orleans Expressway Commission (GNOEC) is a joint commission of the Parishes of St. Tammany and Jefferson and is exempt from the payment of Louisiana state and local sales and use taxes. The Commission desires to bid public work projects on the basis that the sales and use tax exemption afforded it would apply to certain equipment and…