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))