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 Original 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))