DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 629 Original 2023 Regular Session Beaullieu
Abstract: Provides a local sales and use tax exemption for the procurement and administration in
medical clinics of prescription drugs administered by topical system.
Present law establishes an exemption from local sales and use taxes for the procurement and
administration of prescription drugs administered in medical clinics by infusion or injection.
Stipulates that the exemption shall apply only to drugs that are prescribed for the treatment of one
or more diseases and conditions specified in present law.
Proposed law retains the exemption established in present law and expands it to drugs administered
by topical system in medical clinics.
Proposed law retains the list of diseases and conditions specified in present law for which drugs shall
be prescribed in order to qualify for the exemption and adds to the list neuropathic pain.
Effective July 1, 2023.
(Amends R.S. 47:305.76(A) and 337.9(D)(33); Adds R.S. 47:305.76(B)(47))