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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, 2013
SENATE BILL NO. 102
BY SENATOR BUFFINGTON
TAX EXEMPTIONS. Provides exemptions from sales and use tax levied for certain VEGF
inhibitors and certain complex biologics. (7/1/13)
AN ACT1
To enact R.S. 47:337.10(P), relative to certain sales and use taxes; to exempt certain2
inhibitors and complex biologics from payment of the taxes; and to provide for3
related matters.4
Be it enacted by the Legislature of Louisiana:5
Section 1. R.S. 47:337.10(P) is hereby enacted to read as follows:6
ยง337.10. Optional exclusions and exemptions7
* * *8
P.(1) Except as provided in Paragraph (2) of this Subsection, the9
following medications shall be exempt from the sales and use tax of any political10
subdivision in the state:11
(a) Vaso-endothelial growth factor, known as VEGF inhibitors, including12
but not limited to Visudyne and Macugen.13
(b) Complex biologics such as monoclonal antibodies, including but not14
limited to Infliximab.15
(2) The provisions of Paragraph (1) of this Subsection shall not apply to16
sales and use taxes levied by a parish governing authority, school board, or17 SB NO. 102
SLS 13RS-426 ORIGINAL
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
sheriff of any parish until after July 1, 2014.1
Section 2. This Act shall become effective on July 1, 2013; if vetoed by the governor2
and subsequently approved by the legislature, this Act shall become effective on July 1,3
2013, or on the day following such approval by the legislature, whichever is later.4
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Proposed law exempts from the sales and use tax of any political subdivision in the state the
following items:
(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 does not apply to sales and use taxes levied by a parish governing authority,
school board, or sheriff of any parish until after July 1, 2014.
Effective July 1, 2013.
(Enacts R.S. 47:337.10(P))