RS 47:305.76
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RS 47:305.76
§305.76. Exemption; infused, injected, or topical prescription drugs for treating certain diseases and conditions
A. The tax imposed by the political subdivisions of the state shall not apply to the procurement and administration of 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 by infusion, topical system, or injection in a medical clinic where patients are not regularly kept as bed patients for twenty-four hours or more. For purposes of this Section, the term "medical clinic" shall mean a facility used for the reception and care of persons who are sick, wounded, or infirm and used for the treatment of the diseases and conditions set forth in Subsection B of this Section or an outpatient facility licensed to administer drugs for the treatment of the diseases and conditions set forth in Subsection B of this Section.
B. The exemption provided for in Subsection A of this Section shall apply only to prescription drugs that are prescribed for the treatment of the following diseases and conditions:
(1)Rheumatoid arthritis.
(2)Psoriatic arthritis.
(3)Lupus.
(4)Chronic gout.
(5)Osteoporosis.
(6)Multiple sclerosis.
(7)Myasthenia gravis.
(8)Amyotrophic lateral sclerosis.
(9)Chronic inflammatory demyelinating polyneuropathy.
(10)Ulcerative colitis.
(11)Crohn's disease.
(12)Anemia.
(13)Chronic or severe asthma.
(14)Common variable immune deficiency.
(15)Primary immune disorder.
(16)Human immunodeficiency virus.
(17)COVID-19.
(18)Sickle cell disease.
(19)Spinal muscular atrophy.
(20)Sjogren's syndrome.
(21)Huntington's disease.
(22)Rett syndrome.
(23)Ankylosing spondylitis.
(24)Cancer.
(25)Alzheimer's disease and dementia.
(26)Migraine.
(27)Acute bacterial skin and skin structure infection.
(28)Hypercholesterolemia.
(29)Plaque psoriasis.
(30)Thyroid eye disease.
(31)Polyneuropathy of hereditary transthyretin mediated amyloidosis.
(32)Neuromyelitis optica spectrum disorder.
(33)Alpha-1 antitrypsin deficiency.
(34)Gaucher's disease.
(35)Fabry disease.
(36)Pompe's disease.
(37)Porphyria.
(38)Paroxysmal nocturnal hemoglobinuria.
(39)Wet and dry age-related macular degeneration.
(40)Diabetic macular edema.
(41)Diabetic retinopathy.
(42)Retinal vein occlusion.
(43)Glaucoma.
(44)Ocular hypertension.
(45)Mucopolysaccharidosis type I (MPS I).
(46)Granulomatosis with polyangiitis.
(47)Neuropathic pain.
(48)Cataracts.
(49)Ocular inflammation and pain following ophthalmic surgery.
Acts 2021, No. 286, §1, eff. July 1, 2021; Acts 2022, No. 79, §1, eff. July 1, 2022; Acts 2023, No. 382, §1, eff. July 1, 2023; Acts 2024, No. 76, §1, eff. July 1, 2024.