2015 Regular Session ENROLLED
SENATE BILL NO. 272
BY SENATOR ERDEY
1 AN ACT
2 To amend and reenact R.S. 47:305(D)(1)(k) and (4)(a) and to enact R.S. 47:337.9(C)(14.1),
3 relative to exemptions against the sales and use tax of political subdivisions; to
4 exempt certain prosthetic devices; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:305(D)(1)(k) and (4)(a) are hereby amended and reenacted and
7 R.S. 47:337.9(C)(14.1) is hereby enacted to read as follows:
8 §305. Exclusions and exemptions from the tax
9 * * *
10 D.(1) The sale at retail, the use, the consumption, the distribution, and the
11 storage to be used or consumed in the taxing jurisdiction of the following tangible
12 personal property is hereby specifically exempted from the tax imposed by taxing
13 authorities, except as otherwise provided in this Paragraph:
14 * * *
15 (k)(i) Solely for purposes of the state sales and use tax, orthotic, including
16 prescription eyeglasses and contact lenses, and prosthetic devices and wheelchairs
17 and wheelchair lifts prescribed by physicians, optometrists or licensed chiropractors
18 for personal consumption or use.
19 (ii) Solely for purposes of the sales and use tax of political subdivisions,
20 the sale to, or the purchase by, an individual or by a medical service provider
21 such as a physician, clinic, surgical center, or other healthcare facility of a
22 prosthetic device which is sold or purchased with the intention of being
23 personally used or consumed by individuals pursuant to a prescription by a
24 physician when the individual is covered by the state of Louisiana Medicaid
25 insurance program or a Medicaid insurance program administered by a third
26 party on behalf of the state of Louisiana.
ACT No. 468
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 272 ENROLLED
1 * * *
2 (4)(a) The exemption for food, drugs, orthotic and prosthetic devices,
3 prosthetic devices except for those provided for in Item (1)(k)(ii) of this
4 Subsection, and wheelchairs and wheelchair lifts prescribed by physicians or
5 licensed chiropractors for personal consumption or use; for patient aids prescribed
6 by a physician or licensed chiropractor for home use; and ostomy, ileostomy or
7 colostomy devices, or other appliances including catheters or related items required
8 as the result of any surgical procedure by which an artificial opening is created in the
9 human body for the elimination of natural waste applies only to sales taxes imposed
10 by the state of Louisiana and does not apply to such taxes authorized and imposed
11 by any school board, municipality, or other local taxing authority notwithstanding
12 any other provisions of law to the contrary, and specifically, but not exclusively, R.S.
13 47:337.8.
14 * * *
15 §337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other
16 exemptions applicable
17 * * *
18 C. * * *
19 (14.1) R.S. 47:305(D)(1)(k), "key words": prosthetic devices
20 * * *
21 Section 2. This Act shall become effective on July 1, 2015; if vetoed by the governor
22 and subsequently approved by the legislature, this Act shall become effective on July 1,
23 2015, or on the day following such approval by the legislature, whichever is later.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.