SLS 14RS-152 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, 2014
SENATE BILL NO. 504
BY SENATOR HEITMEIER
TAX/LOCAL. Exempts intraocular implants from local sales tax. (7/1/14)
AN ACT1
To amend and reenact R.S. 47:337.9(F), relative to the sales and use tax of political2
subdivisions; to exempt intraocular implants; and to provide for related matters.3
Be it enacted by the Legislature of Louisiana:4
Section 1. R.S. 47:337.9(F) is hereby amended and reenacted to read as follows:5
ยง337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other6
exemptions applicable7
* * *8
F.(1) Notwithstanding any provision of law to the contrary, prescription drugs9
purchased through or pursuant to a Medicare Part B and D plan shall be exempt from10
the sales and use taxes imposed by any local governmental subdivision, school11
board, or other political subdivision whose boundaries are not coterminous with the12
state.13
(2) Transactions related to intraocular implants shall be exempt from the14
sales or use tax of any political subdivision.15
Section 2. This Act shall become effective on July 1, 2014.16 SB NO. 504
SLS 14RS-152 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Heitmeier (SB 504)
Proposed law exempts intraocular implants from local sales tax.
Effective July 1, 2014.
(Amends R.S. 47:337.9(F))