Louisiana § RS 47:305.2 - Exemption; medical

§ RS 47:305.2. Exemption; medical

            A. The following items shall be exempt from the sales and use tax imposed by the state:

            (1) Drugs prescribed by a physician, dentist, or any person with prescriptive authority, pursuant to Article VII of the Constitution of Louisiana.

            (2) The sale or purchase of any ostomy, ileostomy, or colostomy device or any other appliance including catheters or any related item which is required as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste.

            (3) Any and all medical devices used exclusively by the patient in the medical treatment of various diseases or administered exclusively to the patient by a physician, nurse, or other healthcare professional or healthcare facility in the medical treatment of various diseases under the supervision of and prescribed by a licensed physician.

            (4) Repealed by Acts 2025, No. 384, §7, eff. June 20, 2025.

            (5) The tax imposed by R.S. 47:302(A) and 321 shall not apply to the sale at retail, the use, the consumption, the distribution, and the storage of insulin, both prescription and nonprescription to be used or consumed in this state, for personal use or consumption; provided, however, that this exemption shall apply only to sales taxes imposed by the state of Louisiana and shall not apply to such taxes authorized and imposed by any school board, municipality, or other local taxing authority notwithstanding any other provision of law to the contrary.

            B. The following items shall be exempt from the sales and use tax imposed by any taxing authority:

            (1) The sale of prescription drugs to individuals enrolled in the Louisiana Children's Health Insurance Program under Title XXI of the Social Security Act or enrolled in any Louisiana Medicaid program under Title XIX of the Social Security Act.

            (2) Orthotic devices, including prescription eyeglasses and contact lenses, and prosthetic devices and wheelchairs and wheelchair lifts prescribed by any person with prescriptive authority in this state for personal consumption or use.

            (3) Orthotic devices, prosthetic devices, prostheses and restorative materials utilized by or prescribed by dentists in connection with health care treatment or for personal consumption or use and any and all dental devices used exclusively by the patient or administered exclusively to the patient by a dentist or dental hygienist in connection with dental or health care treatment.

            (4) The sale to, or the purchase by, an individual or by a medical service provider such as a physician, clinic, surgical center, or other healthcare facility of a prosthetic device which is sold or purchased with the intention of being personally used or consumed by individuals pursuant to a prescription by a physician when the individual is covered by the state of Louisiana Medicaid insurance program or a Medicaid insurance program administered by a third party on behalf of the state of Louisiana.

            (5) The procurement and administration of cancer and related chemotherapy prescription drugs used exclusively by the patient in his medical treatment when administered exclusively to the patient by a physician, nurse, or other health care professional in a physician's office where patients are not regularly kept as bed patients for twenty-four hours or more.

            (6) The sales, use, and lease taxes imposed by taxing authorities shall not apply to the purchase or rental by an individual of machines, parts therefor, and materials and supplies which a physician has prescribed for home renal dialysis.

            (7) Pharmaceutical samples approved by the United States Food and Drug Administration which are manufactured in the state or imported into the state for distribution without charge to physicians, dentists, clinics, or hospitals.

            (8) The sale, lease, or rental of tangible personal property or digital products if such sale, lease, or rental is made under the provisions of Medicare.

            (9) The sale of any human tissue transplants, which shall be defined to include all human organs, bone, skin, cornea, blood, or blood products transplanted from one individual into another recipient individual.

            (10) The sale, lease, or rental of items, including but not limited to supplies and equipment, or the sale of services that are reasonably necessary for the operation of free hospitals.

            (11) The sale of marijuana recommended for therapeutic use by qualified patients as defined in R.S. 40:1046.

            (12) The sale of materials used directly in the collection, separation, treatment, testing, and storage of blood by nonprofit blood banks and nonprofit blood collection centers.

            (13) Adaptive driving equipment and motor vehicle modifications prescribed for personal use by a physician, a licensed chiropractor, or a driver rehabilitation specialist licensed by the state.

            C. A political subdivision may provide for a sales and use tax exemption for any item exempted from state sales and use tax purposes pursuant to the provisions of this Section.

            Added by Acts 1974, No. 183, §1. H.C.R. No. 55, 1986 R.S.; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024; Acts 2025, No. 156, §§1, 2; Acts 2025, No. 339, §1, eff. June 11, 2025; Acts 2025, No. 384, §§3, 7, eff. June 20, 2025.