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.
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.