RÉSUMÉ DIGEST
Act 468 (SB 272) 2015 Regular Session Erdey
Prior law exempted from state sales and use taxes prosthetic devices prescribed by physicians
for personal consumption or use.
New 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))