HLS 25RS-118 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 606
BY REPRESENTATIVE TURNER
TAX/SALES-USE, LOCAL-EXEM: Exempts prescription drugs and insulin from local
sales and use taxes
1 AN ACT
2To enact R.S. 47:305.2(B)(13) and (14) and 337.9(D)(1.2) and to repeal R.S. 47:305.2(A)(1)
3 and (5), relative to sales and use tax; to provide for mandatory local sales and use tax
4 exemptions; to establish a local sales and use tax exemption for drugs prescribed by
5 physicians, dentists, and other persons with prescriptive authority; to establish a local
6 sales and use tax exemption for prescription and nonprescription insulin; to provide
7 for applicability; and to provide for related matters.
8Be it enacted by the Legislature of Louisiana:
9 Section 1. R.S. 47:305.2(B)(13) and (14) and 337.9(D)(1.2) are hereby enacted to
10read as follows:
11 §305.2. Exemption; medical
12 * * *
13 B. The following items shall be exempt from the sales and use tax imposed
14 by any taxing authority:
15 * * *
16 (13) Drugs prescribed by a physician, dentist, or any person with prescriptive
17 authority, pursuant to Article VII of the Constitution of Louisiana.
18 (14) Prescription and nonprescription insulin for personal use or
19 consumption in this state.
20 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-118 ORIGINAL
HB NO. 606
1 §337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other
2 exemptions applicable
3 * * *
4 D.
5 * * *
6 (1.2) R.S. 47:305.2(B), "key words": prescription drugs, prescription and
7 nonprescription insulin.
8 * * *
9 Section 2. R.S. 47:305.2(A)(1) and (5) are hereby repealed in their entirety.
10 Section 3. The provisions of this Act shall apply to taxable periods beginning on or
11after August 1, 2025.
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 606 Original 2025 Regular Session Turner
Abstract: Establishes a mandatory local sales and use tax exemption for prescription drugs
and prescription and nonprescription insulin.
Present law provides that prescription drugs and prescription and nonprescription insulin are
exempt from the state sales and use tax.
Proposed law extends the sales and use tax exemption on prescription drugs and prescription
and nonprescription insulin to local sales and use taxes, thereby making purchases of these
items exempt from both state and local sales and use taxes.
Proposed law applies to taxable periods beginning on or after August 1, 2025.
(Amends R.S. 47:305.2(B)(13) and (14) and 337.9(D)(1.2); Repeals R.S. 47:305.2(A)(1) and
(5))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.