SLS 17RS-676 ORIGINAL
2017 Regular Session
SENATE BILL NO. 241
BY SENATOR JOHNS
TAX EXEMPTIONS. Restores the sales and use tax exemption for dental devices. (gov sig)
1 AN ACT
2 To enact R.S. 47:302(BB) and 321.1(F)(67), relative to state sales and use tax; to provide
3 with respect to the exemption for sales and purchases of orthotic devices, prosthetic
4 devices, prostheses and restorative materials utilized by or prescribed by dentists in
5 connection with health care treatment; to provide for effectiveness and applicability
6 of the exclusion; and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:302(BB) and 321.1(F)(67) are hereby enacted to read as follows:
9 §302. Imposition of tax
10 * * *
11 BB. Notwithstanding any other provision of this Section to the contrary,
12 in addition to those exemptions and exclusions provided for in Subsection AA
13 of this Section, beginning July 1, 2017, the exemption for sales and purchases
14 of orthotic devices, prosthetic devices, prostheses and restorative materials
15 utilized by or prescribed by dentists in connection with health care treatment,
16 as provided in R.S. 47:305(D)(1)(t) shall be applicable to the tax levied pursuant
17 to the provisions of this Section.
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. 241
SLS 17RS-676 ORIGINAL
1 * * *
2 §321.1. Imposition of Tax
3 * * *
4 F. Notwithstanding any other provision of law to the contrary, including but
5 not limited to any contrary provision of this Chapter, there shall be no exemptions
6 or exclusions as defined in R.S. 47:301 to the tax levied pursuant to the provisions
7 of this Section, except for the sales or purchases of the following items:
8 * * *
9 (67) Beginning July 1, 2017, in addition to those exclusions and
10 exemptions provided for in Paragraphs (1) through (66) of this Subsection, the
11 exemption for sales and purchases of orthotic devices, prosthetic devices,
12 prostheses and restorative materials utilized by or prescribed by dentists in
13 connection with health care treatment, as provided in R.S. 47:305(D)(1)(t) shall
14 be applicable to the tax levied pursuant to the provisions of this Section.
15 * * *
16 Section 2. This Act shall become effective upon signature by the governor or, if not
17 signed by the governor, upon expiration of the time for bills to become law without signature
18 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
19 vetoed by the governor and subsequently approved by the legislature, this Act shall become
20 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 241 Original 2017 Regular Session Johns
Present law partially suspends the state sales and use tax exemption for sales and purchases
of orthotic devices, prosthetic devices, prostheses and restorative materials utilized by or
prescribed by dentists in connection with health care treatment 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 orthotic devices, prosthetic devices, prostheses
and restorative materials utilized by or prescribed by dentists in connection with health care
treatment from all state sales and use tax beginning July 1, 2017.
Page 2 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 241
SLS 17RS-676 ORIGINAL
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:302(BB) and 321.1(F)(67))
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.