EDWARDS, Judge.
Defendant appeals from a trial court decision in favor of plaintiff, holding that plaintiff and other school boards are exempt from paying to defendant, a 1% sales tax on the items plaintiff purchases or consumes.
There is presently a 4% state-wide sales tax on all items purchased or consumed in Louisiana. The history of the 4% state sales tax is as follows:
a. 2% State sales tax enacted in 1962 as per LSA-R.S. 47:302;
b. 1...
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