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Regular Session, 2013 ENROLLED
SENATE RESOLUTION NO. 168
BY SENATOR CORTEZ
A RESOLUTION
To urge and request the Lafayette Parish School System to utilize all appropriate resources
at its disposal to cause the issuance of an appropriate response to protests filed by
dentists on the applicability of exemptions to local sales taxes granted in state law,
based on sound legal reasoning, in as expeditious a manner as possible.
WHEREAS, the Lafayette Parish School System (LPSS) has recently audited many
dentists in Lafayette Parish for unpaid sales taxes, in many cases assessing local sales tax
on dentist's lab bills for crowns, bridges, etc., in direct contradiction of R.S. 47:305(D)(1)(t),
which specifically exempts these devices from both state and local sales taxes; and
WHEREAS, LPSS has argued the applicability of an exception to the application of
the exemption; and
WHEREAS, the Acadiana District Dental Association (ADDA) attorney filed
protests with LPSS on behalf of several of the audited dentists against the auditor's
assessment of taxes on such items, and LPSS conducted a hearing to consider arguments in
the matter on November 7, 2012; and
WHEREAS, the ADDA attorney received a letter from the attorney representing
LPSS dated March 25, 2013, in which the delay in issuing a ruling following the hearing was
stated to be due to LPSS officials deciding they needed to retain "expert bond counsel" but
that LPSS was pressing for an "early opinion"; and
WHEREAS, while awaiting a ruling, the dentists who filed the protest are potentially
accruing penalties and interest on their tax assessments and any other venues in which they
might further argue their claims are effectively closed to them; and
WHEREAS, the protesting dentists are seeking any reasonable remedy to conclude
the inexplicable delay. SR NO. 168 ENROLLED
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THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana
does hereby urge and request the Lafayette Parish School System to utilize all appropriate
resources at its disposal to cause the issuance of an appropriate response to protests filed by
dentists on the applicability of exemptions to local sales taxes granted in state law, based on
sound legal reasoning, in as expeditious a manner as possible.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
president of the Lafayette Parish School System and the president of the Acadiana District
Dental Association.
PRESIDENT OF THE SENATE