DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 375 Original 2015 Regular Session Harris
Abstract: Provides for a state and local sales and use tax exemption on certain ophthalmic
injectable drugs.
Proposed law provides for a state and local sales and use tax exemption for the procurement and
administration of ophthalmic injectable drugs used exclusively by the patient in his medical
treatment if administered exclusively to the patient by a physician in a physician's office.
Present law provides for a listing by keyword of mandatory local sales and use tax exemptions.
Proposed law retains present law but adds the exemption in proposed law for the procurement and
administration of certain ophthalmic injectable drug to the list of mandatory local sales and use tax
exemptions.
Effective July 1, 2015.
(Adds R.S. 47:305.72 and 337.9(D)(34))