SLS 17RS-392 REENGROSSED
2017 Regular Session
SENATE BILL NO. 180
BY SENATOR MORRELL
TAX EXEMPTIONS. Restores the sales and use tax exemption for medical devices. (gov
sig)
1 AN ACT
2 To enact R.S. 47:302(AA)(29) and 321.1(F)(66)(u), relative to state sales and use tax; to
3 provide with respect to the exemption for sales and purchases of medical devices
4 used by patients under the supervision of a physician; to provide for effectiveness
5 and applicability of the exclusion; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:302(AA)(29) and 321.1(F)(66)(u) are hereby enacted to read as
8 follows:
9 §302. Imposition of tax
10 * * *
11 AA. Notwithstanding any other provision of this Section to the contrary,
12 except Paragraph (29) of this Subsection, beginning July 1, 2016, the following
13 specific exclusions and exemptions shall be applicable to the tax levied pursuant to
14 the provisions of this Section:
15 * * *
16 (29) Beginning July 1, 2017, sales and purchases of medical devices used
17 by patients under the supervision of a physician, as provided in R.S.
Page 1 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 180
SLS 17RS-392 REENGROSSED
1 47:305(D)(1)(s).
2 * * *
3 §321.1. Imposition of Tax
4 * * *
5 F. Notwithstanding any other provision of law to the contrary, including but
6 not limited to any contrary provision of this Chapter, there shall be no exemptions
7 or exclusions as defined in R.S. 47:301 to the tax levied pursuant to the provisions
8 of this Section, except for the sales or purchases of the following items:
9 * * *
10 (66) Beginning July 1, 2016, in addition to those exclusions and exemptions
11 provided for in Paragraphs (1) through (65) of this Subsection, the following
12 exclusions and exemptions shall be allowable for purposes of the tax levied pursuant
13 to the provisions of this Section:
14 * * *
15 (u) Beginning July 1, 2017, sales and purchases of medical devices used
16 by patients under the supervision of a physician, as provided in R.S.
17 47:305(D)(1)(s).
18 * * *
19 Section 2. This Act shall become effective upon signature by the governor or, if not
20 signed by the governor, upon expiration of the time for bills to become law without signature
21 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
22 vetoed by the governor and subsequently approved by the legislature, this Act shall become
23 effective on the day following such approval.
The original instrument was prepared by Leonore F. Heavey. The following
digest, which does not constitute a part of the legislative instrument, was
prepared by James Benton.
DIGEST
SB 180 Reengrossed 2017 Regular Session Morrell
Present law partially suspends the state sales and use tax exemption for sales and purchases
of medical devices used by patients under the supervision of a physician subjecting these
purchases to state sales and use tax at the rate of three percent until July 1, 2018.
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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. 180
SLS 17RS-392 REENGROSSED
Proposed law exempts sales and purchases of medical devices used by patients under the
supervision of a physician from all state sales and use tax beginning July 1, 2017.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:302(AA)(29) and 321.1(F)(66)(u))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Makes technical changes.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.