ENROLLED
ACT No. 76
2024 Regular Session
HOUSE BILL NO. 403
BY REPRESENTATIVES ECHOLS, CHASSION, AND KNOX
1 AN ACT
2 To 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.
9 Be 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.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 403 ENROLLED
1 Section 2. This Act shall become effective on July 1, 2024; if vetoed by the governor
2 and subsequently approved by the legislature, this Act shall become effective on July 1,
3 2024, or on the day following such approval by the legislature, whichever is later.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.