§315.3.  Sales tax refund; sales and rentals covered by Medicare

A.  Any person who has paid sales and use taxes, levied by the state and any other taxing authorities in the state, upon the sale, lease, or rental of tangible personal property when such sale, lease, or rental is paid by or under the provisions of Medicare, shall be entitled to reimbursement of the amount of tax paid on such property.  Upon receipt of a signed statement of such person as to the amount of taxes paid under the provisions of this Chapter on such tangible personal property and upon proof of payment by or under the provisions of Medicare, the secretary and the appropriate taxing authorities shall make a refund to such person in the amount to which he is entitled.

B.  No refund shall be made under the provisions of this Section unless a claim for refund covering the amount to which a person is entitled is filed on or before the end of the third calendar year from the date of the sale, lease, or rental of the property.

C.  The secretary is authorized to prescribe forms and regulations for use in carrying out the provisions of this Section.

Acts 1994, No. 25, §1; Acts 2000, 2d Ex. Sess., No. 22, §1, eff. July 5, 2000; Acts 2001, No. 1032, §15.

NOTE:  SEE ACTS 2000, NO. 22, §2:  "Nothing in this Act shall be construed to impair the bonded indebtedness of the state of Louisiana or any other taxing authority of the state."