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ASSOCIATED HOSP. SERVICES, INC. v. STATE, DEPT. OF REVENUE & TAXATION

No. 90-CA-0429.

575 So.2d 448 (1991)

ASSOCIATED HOSPITAL SERVICES, INC. v. STATE of Louisiana, DEPARTMENT OF REVENUE AND TAXATION.

Court of Appeal of Louisiana, Fourth Circuit.

Writ Granted April 11, 1991.

Attorney(s) appearing for the Case

John A. Stassi II, Rodney J. LaCoste, Jr., Stassi, Rausch & Giordano, Metairie, for plaintiff.

Marlon Van Harrison, Baton Rouge, for defendant.

Before ARMSTRONG, PLOTKIN and BECKER, JJ.

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...

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