HLS 24RS-752 ENGROSSED
2024 Regular Session
HOUSE BILL NO. 403
BY REPRESENTATIVE ECHOLS
TAX/SALES-USE, LOCAL-EXEM: Adds drugs prescribed for certain ocular conditions
to the listing of prescription drugs exempt from local sales and use taxes
1 AN ACT
2To enact R.S. 47:305.76(B)(48) and (49), relative to exemptions from local sales and use
3 taxes; to provide relative to the local sales and use tax exemption for the
4 procurement and administration in medical clinics of certain prescription drugs
5 administered by infusion, injection, or topical system; to provide for diseases and
6 conditions for which such drugs must be prescribed in order to qualify for the local
7 sales and use tax exemption; to provide for an effective date; and to provide for
8 related matters.
9Be it enacted by the Legislature of Louisiana:
10 Section 1. R.S. 47:305.76(B)(48) and (49) are hereby enacted to read as follows:
11 ยง305.76. Exemption; infused, or injected, or topical prescription drugs for treating
12 certain diseases and conditions
13 * * *
14 B. The exemption provided for in Subsection A of this Section shall apply
15 only to prescription drugs that are prescribed for the treatment of the following
16 diseases and conditions.
17 * * *
18 (48) Cataracts.
19 (49) Ocular inflammation and pain following ophthalmic surgery.
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 24RS-752 ENGROSSED
HB NO. 403
1 Section 2. This Act shall become effective on July 1, 2024; if vetoed by the governor
2and subsequently approved by the legislature, this Act shall become effective on July 1,
32024, or on the day following such approval by the legislature, whichever is later.
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 403 Engrossed 2024 Regular Session Echols
Abstract: Exempts from local sales and use tax the procurement and administration in
medical clinics of certain prescription drugs administered by infusion, injection, or
topical system for cataracts or for ocular inflammation and pain following
ophthalmic surgery.
Present law establishes an exemption from local sales and use taxes for the procurement and
administration of prescription drugs administered by infusion, topical system, 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 present law.
Proposed law adds the following to the list of diseases and conditions for which drugs shall
be prescribed in order to qualify for the local sales and use tax exemption:
(1)Cataracts.
(2)Ocular inflammation and pain following ophthalmic surgery.
Effective July 1, 2024.
(Adds R.S. 47:305.76(B)(48) and (49))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.