RÉSUMÉ DIGEST
ACT 250 (SB 529) 2018 Regular Session Appel
Prior law authorized purchasers that have average annual purchases for a three-year period
of $5 million to apply for direct pay (DP) numbers allowing the purchaser to make all
purchases without remitting the sales and use tax to their vendors and allowing the purchaser
to report and pay the tax due directly to the Department of Revenue and local tax collection
authorities.
New law retains prior law and authorizes taxpayers that are subsidiary entities of a private,
nonprofit, tax-exempt organization, including entities in which the tax-exempt organization
is the sole member, provided that these entities are license by the La. Dept of Health, La.
Board of Pharmacy, or otherwise have as their mission promoting the delivery of healthcare
and patient medical services and products and further provided that these entices and the tax
exempt organization together have in the aggregate an annual average of $10 million of
taxable purchases or leases of tangible personal property and taxable services for three
calendar years prior to year of application, and have such an average for each subsequent
three-year period.
Effective July 1, 2018.
(Amends R.S. 47:303.1(B)(2), (C), (D), and (F))