The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Curry Lann.
DIGEST
SB 129 Engrossed 2022 Regular Session Morris
Present law (R.S. 47:305.76) provides an exemption from local sales and use tax for the purchase
of certain infused prescription drugs.
Proposed law expands the exemption to include certain injected prescription drugs.
Present law provides that the exemption applies to prescription drugs used exclusively by the patient
in his medical treatment when administered exclusively by a physician, nurse, or other health care
professional by infusion in a physician's office where patients are not regularly kept as bed patients
for twenty-four hours or more.
Proposed law changes the required location from physician's offices to medical clinics, and otherwise
retains present law.
Present law provides that the exemption applies only to prescription drugs that are prescribed for the
treatment of the following diseases and conditions:
(1)Rheumatoid arthritis.
(2)Psoriatic arthritis.
(3)Lupus.
(4)Chronic gout.
(5)Osteoporosis.
(6)Multiple sclerosis.
(7)Myasthenia gravis.
(8)Amyotrophic lateral sclerosis.
(9)Chronic inflammatory demyelinating polyneuropathy.
(10)Ulcerative colitis.
(11)Crohn's disease. (12)Anemia.
(13)Chronic or severe asthma.
(14)Common variable immune deficiency.
(15)Primary immune disorder.
(16)Human immunodeficiency virus.
(17)COVID-19.
(18)Sickle cell disease.
(19)Spinal muscular atrophy.
(20)Sjogren's syndrome.
(21)Huntington's disease.
(22)Rett syndrome.
(23)Ankylosing spondylitis.
Proposed law retains present law and adds the following diseases and conditions to the exemption:
(24)Cancer.
(25)Alzheimer's Disease and Dementia.
(26)Migraine.
(27)Acute Bacterial Skin and Skin Structure Infection.
(28)Hypercholesterolemia.
(29)Plaque Psoriasis.
(30)Thyroid Eye Disease.
(31)Polyneuropathy of Hereditary Transthyretin Mediated Amyloidosis.
(32)Neuromyelitis Optica Spectrum Disorder.
(33)Alpha-1 Antitrypsin Deficiency. (34)Gaucher's Disease.
(35)Fabry Disease.
(36)Pompe's Disease.
(37)Porphyria.
(38)Paroxysmal Nocturnal Hemoglobinuria.
(39)Wet Age-related Macular Degeneration.
(40)Diabetic Macular Edema.
(41)Diabetic Retinopathy.
(42)Retinal Vein Occlusion.
(43)Glaucoma.
(44)Ocular hypertension.
(45)Mucopolysaccharidosis type I (MPS I).
Effective July 1, 2022.
(Amends R.S. 47:305.76(A) and 337.9(D)(34); adds R.S. 47:305.76(B)(24) - (45))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs to
the original bill
1. Expands the exemption to apply to additional diseases and conditions.
2. Removes language specifically authorizing mid-level providers to administer the
drugs.