RDCSB241 422 3535
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
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 Oct. 1, 2017.
Effective July 1, 2018.
(Amends R.S. 47:302(AA)(intro. para.); Adds R.S. 47:302(AA)(26) and 321.1(F)(67))
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.
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
engrossed bill:
1. Change effectiveness from governor's signature to July 1, 2018.
2. Make technical changes.
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