SSHB629 2709 3855
HOUSE SUMMARY OF SENATE AMENDMENTS
HB 629 2023 Regular Session Beaullieu
TAX/SALES-USE, LOCAL-EXEM: Exempts from local sales and use taxes certain
prescription drugs administered by topical system in medical clinics
Synopsis of Senate Amendments
1.Adds dry age-related macular degeneration to the exclusive list of conditions
provided in present law for which prescription drugs administered in medical
clinics can qualify for a local sales tax exemption established in present law.
Digest of Bill as Finally Passed by Senate
Present law establishes an exemption from local sales and use taxes for the procurement and
administration of prescription drugs administered by infusion or injection in medical clinics.
Stipulates that the exemption shall apply only to drugs 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 the following
conditions to the list:
(1)Neuropathic pain.
(2)Dry age-related macular degeneration.
Effective July 1, 2023.
(Amends R.S. 47:305.76(A) and (B)(39) and 337.9(D)(33); Adds R.S. 47:305.76(B)(47))
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