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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012
SENATE BILL NO. 550
BY SENATOR MILLS
TAX/LOCAL. Provides exemption from local sales taxes for certain complex biologics
used by a patient in his medical treatment. (7/1/12)
AN ACT1
To amend and reenact R.S. 47:305(D)(4)(b) and 337.9(C)(17), relative to exemptions from2
local sales tax; to exempt certain complex biologics from payment of the tax; and to3
provide for related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:305(D)(4)(b) and 337.9(C)(17) are hereby amended and reenacted6
to read as follows: 7
§305. Exclusions and exemptions from the tax8
* * *9
D.(1) * * *10
(4)(a) * * *11
(b)(i) However, sales taxes authorized and imposed by any taxing authority12
shall not apply to the procurement and administration of cancer and related13
chemotherapy prescription drugs used exclusively by the patient in his medical14
treatment when administered exclusively to the patient by a physician, nurse, or other15
health care professional in a physician's office where patients are not regularly kept16
as bed patients for twenty-four hours or more.17 SB NO. 550
SLS 12RS-775 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
(ii) However, sales taxes authorized and imposed by any local taxing1
authority shall not apply to the procurement and administration of complex2
biologics such as monoclonal antibodies, including but not limited to Infliximab,3
used exclusively by the patient in his medical treatment when administered4
exclusively to the patient by a physician, nurse, or other health care professional5
in a physician's office where patients are not regularly kept as bed patients for6
twenty-four hours or more. The exemption shall apply to any purchase whose7
ultimate use will be administration to a patient in the manner provided for in8
this Sub-subparagraph whether or not the patient was known to the purchaser9
at the time of purchase.10
* * *11
§337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other12
exemptions applicable13
* * *14
C.(1) * * *15
(17)(a) R.S. 47:305(D)(4)(b)(i), "key words": the procurement and16
administration of cancer and related chemotherapy prescription drugs used17
exclusively by the patient in his medical treatment.18
(b) R.S. 47:305(D)(4)(b)(ii), "key words": the procurement and19
administration of complex biologics such as monoclonal antibodies, including20
but not limited to Infliximab, used exclusively by the patient in his medical21
treatment.22
Section 2. This Act shall become effective on July 1, 2012; if vetoed by the governor23
and subsequently approved by the legislature, this Act shall become effective on July 1,24
2012, or on the day following such approval by the legislature, whichever is later.25
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Thomas L. Tyler.
DIGEST
Proposed law exempts from sales taxes authorized and imposed by any local taxing authority
the procurement and administration of complex biologics such as monoclonal antibodies, SB NO. 550
SLS 12RS-775 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
including but not limited to Infliximab, used exclusively by the patient in his medical
treatment when administered exclusively to the patient by a physician, nurse, or other health
care professional in a physician's office where patients are not regularly kept as bed patients
for 24 hours or more. This exemption applies to any purchase whose ultimate use will be
administration to a patient in the manner provided for in proposed law whether or not the
patient was known to the purchaser at the time of purchase.
Effective July 1, 2012.
(Amends R.S. 47:305(D)(4)(b) and 337.9(C)(17))