The original instrument was prepared by Riley Boudreaux. The following digest,
which does not constitute a part of the legislative instrument, was prepared by Ann
S. Brown.
DIGEST
SB 272 Reengrossed 2015 Regular Session Erdey
Present law exempts from state sales tax prosthetic devices prescribed by physicians for personal
consumption or use.
Proposed law provides for an exemption against local sales tax for prosthetic devices sold or
purchased by, an individual or by a medical service provider such as a physician, clinic, surgical
center, or other healthcare facility with the intention of being personally used or consumed by
individuals pursuant to prescription by a physician when the individual is covered by the state of
Louisiana Medicaid insurance program or a Medicaid insurance program administered by a third
party on behalf of the state of Louisiana.
Effective July 1, 2015.
(Amends R.S. 47:305(D)(1)(k) and (4)(a); adds R.S. 47:337.9(C)(14.1))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Limits the exemption to purchases under the Medicaid program.
Senate Floor Amendments to engrossed bill
1. Provides the conditions for exemption from local sales tax of prosthetic devices
prescribed by a physician, sold or purchased by specific individuals or a medical
service provider, with the intent of being used or consumed by such individuals.