HASBSB129 HEAVEYL 3102
SENATE SUMMARY OF HOUSE AMENDMENTS
SB 129 2022 Regular Session Morris
KEYWORD AND SUMMARY AS RETURNED TO THE SENATE
TAX/LOCAL. Exempts certain infused or injected prescription drugs from local sales tax.
(7/1/22)
SUMMARY OF HOUSE AMENDMENTS TO THE SENATE BILL
1. Add granulomatosis with polyangiitis to the list of diseases and conditions that
qualify for the local sales and use tax exemption.
2. Add a definition of medical clinic.
DIGEST OF THE SENATE BILL AS RETURNED TO THE SENATE
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.
Proposed law defines the term "medical clinic" to mean a facility used for the reception and
care of persons who are sick, wounded, or infirm and used for the treatment of the diseases
and conditions set forth in present law and proposed law or an outpatient facility licensed
to administer drugs for the treatment of the diseases and conditions set forth in present law
and proposed 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. HASBSB129 HEAVEYL 3102
(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).
(46)Granulomatosis with Polyangiitis.
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))
______________________
Leonore Heavey
Chief Revenue Counsel