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(4) Repealed by Acts 2025, No. 384, §7, eff.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