The legislative instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
CONFERENCE COMMITTEE REP ORT DIGEST
SB 272 2015 Regular Session Erdey
Keyword and summary of the bill as proposed by the Conference Committee
TAX/SALES. Exempts from local sales tax prosthetic devices prescribed by physicians for personal
consumption or use, when the patient is covered by Medicaid or a Medicaid program administered
by a third party on behalf of the state.
Report rejects House amendments which would have:
1. Provided a local sales tax exclusion for Louisiana-manufactured or Louisiana-assembled
passenger aircraft with a maximum capacity of eight.
Digest of the bill as proposed by the Conference Committee
Present law exempts from state sales and use taxes prosthetic devices prescribed by physicians for
personal consumption or use.
Proposed law provides for an exemption against local sales and use taxes for prosthetic devices sold
or purchased 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))