Louisiana 2010 Regular Session

Louisiana House Bill HB273

Introduced
3/29/10  

Caption

Provides relative to the payment of local sales and use tax on prescription drugs and pharmacist services (OR DECREASE LF RV See Note)

Impact

The legislation is expected to enforce a more rigorous structure for remitting local sales taxes, enhancing revenue for local governments. By mandating that pharmacists handle tax remittance upon receiving insurance payments, HB273 aims to reduce ambiguity in current tax compliance practices. This is anticipated to create a more consistent and efficient method of tax collection, which proponents argue could lead to increased local funding for services. Conversely, it places an additional administrative responsibility on pharmacists and pharmacies, which may lead to concerns regarding their operational burden.

Summary

House Bill 273 aims to clarify the responsibilities related to the payment and remittance of local sales and use taxes on prescription drugs and pharmacist services. The bill modifies existing laws by requiring that upon receiving payment from a health insurance issuer, pharmacists or pharmacies must remit the collected local sales and use taxes directly to the respective local authorities. This marks a shift from the previous law, which stipulated that taxes were to be remitted at the point of sale. The intention behind this change is to streamline tax collection processes between pharmacies and local governing bodies, ensuring that taxes owed are paid promptly upon receipt of insurance payments.

Sentiment

The general sentiment surrounding HB 273 is cautiously optimistic among supporters, primarily comprised of legislative members focused on local government funding. They advocate that clear tax guidelines will mitigate confusion in tax obligations and support local revenues. On the other hand, there are concerns from pharmacy organizations that the added complexity of tax remittance might lead to unintended consequences, such as increased operational tasks or potential compliance issues. Advocates for the bill appear to see it as a favorable step toward greater accountability in local tax collection, while critics emphasize the need for balancing tax compliance with the business realities faced by local pharmacies.

Contention

Notable points of contention include the potential administrative burden placed on pharmacies, which could be viewed as an unnecessary complication in their operations. Some stakeholders argue that this bill may inadvertently lead to increased costs for pharmacies, which could be passed onto consumers. Furthermore, there are discussions about whether local governments are adequately prepared to handle this revenue increase—from both a logistical and policy perspective—without ensuring that the infrastructure is in place to manage it effectively. The debate illustrates the complexities of tax policy in relation to healthcare services and the nuanced relationship between state laws and local governance.

Companion Bills

No companion bills found.

Previously Filed As

LA HB648

Requires local sales and use taxes to be collected on prescription drugs and pharmacist services based on the final payment price paid by certain parties (OR -$125,000,000 LF RV See Note)

LA HB249

Exempts prescription drugs and insulin from local sales and use taxes (EG DECREASE LF RV See Note)

LA HB1203

Beginning Jan. 1, 2014, exempts prescription drugs and pharmacists services from local sales and use taxes (EG -$125,000,000 LF RV See Note)

LA HSR6

Requests the House Ways and Means Committee to study the impact of pharmacy benefit management contracts on the collection and payment of local sales and use tax on prescription drugs and pharmacist services

LA HB1404

Provides for a local sales and use tax exemption for the procurement or administration of certain prescription drugs (EG DECREASE LF RV See Note)

LA HB797

Provides relative to the payment and collection of Medicaid provider fees on prescription drugs (RE SG RV See Note)

LA SB534

Provides relative to licensed pharmacists. (8/1/12)

LA HB107

Provides for a local sales and use tax exemption for the procurement or administration of certain prescription drugs (OR DECREASE LF RV See Note)

LA SB1354

Relating to the minimum reimbursement amount for prescription drugs and devices to health benefit plan network pharmacists and pharmacies.

LA HB2978

Relating to the minimum reimbursement amount for prescription drugs and devices to health benefit plan network pharmacists and pharmacies.

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