RÉSUMÉ DIGEST
ACT 382 (HB 629) 2023 Regular Session Beaullieu
Existing 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 enumerated diseases and conditions identified in existing law.
New law expands the exemption to drugs administered by topical system in medical clinics
for the treatment of the enumerated diseases and conditions.
New law adds the following conditions to the list of diseases and conditions for which drugs
shall be prescribed in order to qualify for the exemption:
(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))