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.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Adds R.S. 47:302(BB) and 321.1(F)(67))