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.