HASBSB125 TYLERT 3334
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 125 2021 Regular Session Morris
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX/LOCAL. Exempts certain infused prescription drugs from local sales tax.
(7/1/21)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Adds sickle cell disease, spinal muscular atrophy, Sjogren's sydrome,
Huntington's disease, rett syndrome, and ankylosing spondylitis to the list of
diseases and conditions that qualify for the sales and use tax exemption.
2. Specifies that the exemption is not optional at the local level.
3. Makes technical changes.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
DIGEST
SB 125 Engrossed 2021 Regular Session Morris
Present constitution provides for a mandatory exemption for prescription drugs from state
sales and use tax.
Present law provides a mandatory exemption from state and local sales and use tax for
certain chemotherapy prescription drugs, and authorizes an optional exemption for other
prescription drugs from local sales and use tax if a local taxing authority adopts the
exemption by ordinance or resolution.
Proposed law creates a mandatory local sales and use tax exemption for certain infused
prescription drugs that are administered by a medical professional in a physician's office
where patients are not regularly kept as bed patients for 24 hours or more.
Proposed law provides that the exemption applies only to drugs prescribed for certain
specified diseases and conditions.
Effective July 1, 2021.
(Amends R.S. 47:337.10(A)(1); Adds R.S. 47:305.75 and 337.9(C)(27))
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Thomas L. Tyler
Deputy Chief of Staff