Louisiana 2023 Regular Session

Louisiana House Bill HB249

Introduced
3/28/23  
Refer
3/28/23  
Refer
3/28/23  
Refer
4/10/23  
Refer
4/10/23  
Report Pass
4/24/23  

Caption

Exempts prescription drugs and insulin from local sales and use taxes (EG DECREASE LF RV See Note)

Impact

If passed, HB249 would amend statutes relating to sales tax collections by pharmacies, making it clear that they would not be responsible for remitting local tax on the sale of prescription drugs. Instead, they would only need to collect sales taxes on pharmacist services. This change is expected to simplify the tax collection for pharmacies and ease the financial responsibilities of consumers when purchasing essential medications, particularly in a time when healthcare costs are a prominent concern for many families.

Summary

House Bill 249, introduced by Representative Turner, aims to create mandatory exemptions from local sales and use taxes specifically for prescription drugs and both prescription and non-prescription insulin. As it stands, the existing law exempts these categories only from state sales and use taxes. This bill seeks to extend the same exemption to local political subdivisions, thus reducing the financial burden on consumers obtaining necessary medications, which is a critical aspect of healthcare affordability in the state.

Sentiment

The sentiment around HB249 appears to be generally positive, particularly among healthcare advocates and consumers who are likely to benefit from reduced costs for essential medications. Supporters argue that the elimination of local sales tax on such critical items would alleviate financial pressure on families and improve access to necessary healthcare services. However, there could be apprehension among local governments regarding potential losses in tax revenue that may affect their budgets and public services.

Contention

While the bill enjoys support, there are concerns regarding the implications of mandating such tax exemptions. Local governments may argue that they rely on sales tax revenues to fund essential services, and exempting prescription drugs could lead to a significant decrease in their budget. Opponents of the bill may contend that the financial impact on local tax authorities could undermine their ability to meet public service needs, leading to a broader debate on state versus local governance.

Companion Bills

No companion bills found.

Previously Filed As

LA HB606

Exempts prescription drugs and insulin from local sales and use taxes (EG DECREASE LF RV See Note)

LA HB1203

Beginning Jan. 1, 2014, exempts prescription drugs and pharmacists services from local sales and use taxes (EG -$125,000,000 LF RV See Note)

LA HB629

Exempts from local sales and use taxes certain prescription drugs administered by topical system in medical clinics (EN DECREASE LF RV See Note)

LA HB107

Provides for a local sales and use tax exemption for the procurement or administration of certain prescription drugs (OR DECREASE LF RV See Note)

LA SB125

Exempts certain infused prescription drugs from local sales tax. (7/1/21) (EN DECREASE LF RV See Note)

LA HB1404

Provides for a local sales and use tax exemption for the procurement or administration of certain prescription drugs (EG DECREASE LF RV See Note)

LA SB129

Exempts certain infused or injected prescription drugs from local sales tax. (7/1/22) (EN DECREASE LF RV See Note)

LA HB578

Provides with respect to state and local sales and use taxes and exemptions to those taxes (EN DECREASE GF RV See Note)

LA HB403

Adds drugs prescribed for certain ocular conditions to the listing of prescription drugs exempt from local sales and use taxes (EN DECREASE LF RV See Note)

LA HB37

Exempts certain foods and beverages from local sales and use taxes (OR -$560,000,000 LF RV See Note)

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