SLS 17RS-676 ENGROSSED
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 amend and reenact the introductory paragraphs of R.S. 47:302(AA) and 321.1(F)(66) and
3 to enact R.S. 47:302(AA)(29) and 321.1(F)(66)(u), relative to state sales and use tax;
4 to provide with respect to the exemption for sales and purchases of orthotic devices,
5 prosthetic devices, prostheses, restorative materials, and other dental devices; to
6 provide for effectiveness and applicability of the exclusion; and to provide for
7 related matters.
8 Be it enacted by the Legislature of Louisiana:
9 Section 1. The introductory paragraphs of R.S. 47:302(AA) and 321.1(F)(66) are
10 hereby amended and reenacted and R.S. 47:302(AA)(29) and 321.1(F)(66)(u) are hereby
11 enacted to read as follows:
12 §302. Imposition of tax
13 * * *
14 AA. Notwithstanding any other provision of this Section to the contrary,
15 beginning July 1, 2016, except Paragraph (29) of this Subsection, the following
16 specific exclusions and exemptions shall be applicable to the tax levied pursuant to
17 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 ENGROSSED
1 * * *
2 (29) Beginning October 1, 2017, sales and purchases of orthotic devices,
3 prosthetic devices, prostheses, restorative materials, and other dental devices
4 as provided in R.S. 47:305(D)(1)(t).
5 * * *
6 §321.1. Imposition of Tax
7 * * *
8 F. Notwithstanding any other provision of law to the contrary, including but
9 not limited to any contrary provision of this Chapter, there shall be no exemptions
10 or exclusions as defined in R.S. 47:301 to the tax levied pursuant to the provisions
11 of this Section, except for the sales or purchases of the following items:
12 * * *
13 (66) Beginning July 1, 2016, except as provided in Subparagraph (u) of
14 this Paragraph, in addition to those exclusions and exemptions provided for in
15 Paragraphs (1) through (65) of this Subsection, the following exclusions and
16 exemptions shall be allowable for purposes of the tax levied pursuant to the
17 provisions of this Section:
18 * * *
19 (u) Beginning October 1, 2017, sales and purchases of orthotic devices,
20 prosthetic devices, prostheses, restorative materials, and other dental devices
21 as provided in R.S. 47:305(D)(1)(t).
22 * * *
23 Section 2. This Act shall become effective upon signature by the governor or, if not
24 signed by the governor, upon expiration of the time for bills to become law without signature
25 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
26 vetoed by the governor and subsequently approved by the legislature, this Act shall become
27 effective on the day following such approval.
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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. 241
SLS 17RS-676 ENGROSSED
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 241 Engrossed 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, restorative materials, and other dental
devices 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, restorative materials, and other dental devices from all state sales and use tax
beginning October 1, 2017.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:302(AA)(intro para) and 321.1(F)(66)(intro para); adds R.S.
47:302(AA)(26) 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. Changes date exemption is reinstated to October 1, 2017.
2. Makes technical changes.
Page 3 of 3
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.