Statutes, codes, and regulations
Louisiana Revised Statutes
REVISED STATUTESTitle 47 - Revenue and TaxationSubtitle II - PROVISIONS RELATING TO TAXES COLLECTED AND ADMINISTERED BY THE COLLECTOR OF REVENUEChapter 2-D - UNIFORM LOCAL SALES TAX CODE
Part C - DEFINITIONS, EXCLUSIONS, EXEMPTIONS, AND OTHER PROHIBITIONS
Section 47:337.10 - Optional exemptions

La. Stat. tit. 47 § 337.10

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Current with changes from the 2024 3rd Extraordinary Session
Section 47:337.10 - Optional exemptions
A.

A political subdivision may provide for a sales and use tax exemption as provided for in R.S. 47:305(A) through (E), or any combination of these or all of them, for the sales, cost, or lease and rental price of manufacturing machinery and equipment, either effective upon adoption or enactment or phased in over a period of time, or effective for a certain period of time or duration, all as set forth in the instrument, resolution, vote, or other affirmative action providing for the exemption.

B. Pursuant to the authority provided for in Subsection A of this Section, a political subdivision may provide an exemption from its tax for any class or classes of manufacturers.

C. The following medications shall be exempt from the sales and use tax of any political subdivision in Caddo Parish:
(1) Vaso-endothelial growth factor, known as VEGF inhibitors, including but not limited to Visudyne and Macugen.
(2) Complex biologics such as monoclonal antibodies, including but not limited to Infliximab.

D. As provided for in R.S. 47:305.64, political subdivisions, including municipalities and parishes, may elect to provide for a sales and use tax exemption for the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment.

La. R.S. § 47:337.10

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 1, 1st Ex. Sess., §1, eff. Mar. 23, 2004; Acts 2005, No. 344, §1, eff. July 1, 2005; Acts 2005, No. 397, §1, eff. July 1, 2005; Acts 2007, No. 173, §1, eff. June 27, 2007; Acts 2007, No. 245, §1, eff. July 1, 2007; Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2007, No. 462, §1, eff. July 1, 2007; Acts 2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 459, §2, eff. July 1, 2009; Acts 2010, No. 1003, §1, eff. July 8, 2010; Acts 2010, No. 1015, §1; Acts 2011, 1st Ex. Sess., No. 42, §1; Acts 2013, No. 172, §1, eff. July 1, 2013; Acts 2020, No. 138, §1; Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2023, No. 62, §2.
Amended by Acts 2024EX3, No. 11,s. 2, eff. 12/4/2024, app. 1/1/2025.
Amended by Acts 2023, No. 62,s. 2, eff. 8/1/2023.
Amended by Acts 2021, No. 286,s. 1, eff. 7/1/2021.
Amended by Acts 2020, No. 138,s. 1, eff. 8/1/2020.
Amended by Acts 2013, No. 172,s. 1, eff. 7/1/2013.
Acts 2003, No. 73, §1, eff. 7/1/2003; Acts 2004, No. 1, 1st Ex. Sess., §1, eff. 3/23/2004; Acts 2005, No. 344, §1, eff. 7/1/2005; Acts 2005, No. 397, §1, eff. 7/1/2005; Acts 2007, No. 173, §1, eff. 6/27/2007; Acts 2007, No. 245, §1, eff. 7/1/2007; Acts 2007, No. 358, §1, eff. 8/1/2007; Acts 2007, No. 462, §1, eff. 7/1/2007; Acts 2008, No. 743, §7, eff. 7/1/2008; Acts 2009, No. 459, §2, eff. 7/1/2009; Acts 2010, No. 1003, §1, eff. 7/8/2010; Acts 2010, No. 1015, §1; Acts 2011, 1st Ex. Sess., No. 42, §1.