The opinion
DRAKE, J.,
dissent and assigns reasons.
hi dissent in the result reached in the majority opinion, which affirms the judgment of the district court. I am of the opinion that the statutes involved herein do provide for the exclusion, exemption, and refund of local sales taxes pursuant to La. R.S. 47:301(10)(u), La. R.S. 47:337.9(F), and La. R.S. 47:315.3, provided the ultimate “end user” of the prescription drugs is a Medicare patient. Therefore, I must respectfully dissent.