HLS 15RS-306 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 375
BY REPRESENTATIVE HARRIS
TAX/SALES-USE, LOCAL-EXEM: Exemption for certain ophthalmic drugs administered
in a physician's office
1 AN ACT
2To enact R.S. 47:305.72 and 337.9(D)(34), relative to sales and use tax exemptions; to
3 provide for a state and local sales and use tax exemption for sales of certain
4 ophthalmic drugs; to provide for an effective date; and to provide for related matters.
5Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:305.72 and 337.9(D)(34) are hereby enacted to read as follows:
7 §305.72. Exemption; ophthalmic injectable drugs
8 The sales and use tax imposed by the state of Louisiana or any political
9 subdivision shall not apply to the amount paid for the procurement and
10 administration of ophthalmic injectable drugs used exclusively in a patient's medical
11 treatment if administered exclusively to the patient by a physician in a physician's
12 office where patients are not regularly kept as bed patients for twenty-four hours or
13 more.
14 * * *
15 §337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other
16 exemptions applicable
17 * * *
18 D.
19 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-306 ORIGINAL
HB NO. 375
1 (34) R.S. 47:305.72, "keywords": ophthalmic injectable drugs.
2 * * *
3 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
4and subsequently approved by the legislature, this Act shall become effective on July 1,
52015, or on the day following such approval by the legislature, whichever is later.
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))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.