SLS 11RS-238 ORIGINAL
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2011
SENATE BILL NO. 49
BY SENATOR MILLS
TAX EXEMPTIONS. Provides for a state sales and use tax exemption for certain
transactions related to certain inhibitors and certain complex biologics. (7/1/11)
AN ACT1
To enact R.S. 47:305.66 and 337.9(D)(30), and to repeal R.S. 47:337.10(K)(1), relative to2
sales and use tax imposed by the state or any political subdivision of the state; to3
provide an exemption from such tax for certain medical inhibitors and certain4
complex biologics; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:305.66 and 337.9(D)(30) are hereby enacted to read as follows:7
§305.66. Exemption; certain medical inhibitors and certain complex biologics8
A The sales and use tax imposed by the state of Louisiana or any of9
its political subdivisions shall not apply to the sale of the following medications10
in this state:11
(1) Vaso-endothelial growth factor, known as VEGF inhibitors,12
including but not limited to Visudyne and Macugen.13
(2) Complex biologics such as monoclonal antibodies, including but not14
limited to Infliximab.15
§337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other16
exemptions applicable17 SB NO. 49
SLS 11RS-238 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
* * *1
D. * * *2
(30) R.S. 47:305.66, "key words": certain medical inhibitors and3
complex biologics.4
* * *5
Section 2. R.S. 47:337.10(K)(1) is hereby repealed.6
Section 3. This Act shall become effective on July 1, 2011; if vetoed by the governor7
and subsequently approved by the legislature, this Act shall become effective on July 1,8
2011, or on the day following such approval by the legislature, whichever is later.9
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Present law (R.S. 47:337.10(K)(1)) only exempts the following from the sales and use tax
of any political subdivision in any parish with a population between 230,000 and 300,000
according to the most recent decennial census:
(1)Vaso-endothelial growth factor, known as VEGF inhibitors, including but not limited
to Visudyne and Macugen.
(2)Complex biologics such as monoclonal antibodies, including but not limited to
Infliximab.
Proposed law repeals present law and grants a statewide exemption from the state sales and
use tax and the state and use tax of any political subdivision in this state:
(1)Vaso-endothelial growth factor, known as VEGF inhibitors, including but not limited
to Visudyne and Macugen.
(2)Complex biologics such as monoclonal antibodies, including but not limited to
Infliximab.
Effective July 1, 2011.
(Adds R.S. 47:305.66 and 337.9(D)(30); repeals R.S. 47:337.10(K)(1))