2017 Regular Session ENROLLED
SENATE BILL NO. 241
BY SENATOR JOHNS
1 AN ACT
2 To amend and reenact R.S. 47:302(AA)(introductory paragraph) and to enact R.S.
3 47:302(AA)(29) and 321.1(F)(67), relative to state sales and use tax; to provide with
4 respect to the exemption for sales and purchases of orthotic devices, prosthetic
5 devices, prostheses, restorative materials, and other dental devices; to provide for
6 effectiveness and applicability 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(AA)(introductory paragraph) is hereby amended and
9 reenacted and R.S. 47:302(AA)(29) and 321.1(F)(67) are hereby enacted to read as follows:
10 §302. Imposition of tax
11 * * *
12 AA. Notwithstanding any other provision of this Section to the contrary,
13 beginning July 1, 2016, except Paragraph (29) of this Subsection, the following
14 specific exclusions and exemptions shall be applicable to the tax levied pursuant to
15 the provisions of this Section:
16 * * *
17 (29) Beginning October 1, 2017, sales and purchases of orthotic devices,
18 prosthetic devices, prostheses, restorative materials, and other dental devices
19 as provided in R.S. 47:305(D)(1)(t).
20 * * *
21 §321.1. Imposition of Tax
22 * * *
23 F. Notwithstanding any other provision of law to the contrary, including but
24 not limited to any contrary provision of this Chapter, there shall be no exemptions
25 or exclusions as defined in R.S. 47:301 to the tax levied pursuant to the provisions
26 of this Section, except for the sales or purchases of the following items:
ACT No. 395
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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 ENROLLED
1 * * *
2 (67) 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 Section 2. This Act shall become effective on July 1, 2018.
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.