§337.10. Optional exclusions and exemptions
A. As provided for in R.S. 47:305(D)(5)(c), for the time after July 1, 1999, a taxing
authority may by ordinance or resolution provide for the following:
(1) Except as provided for in R.S. 47:305.76 and 337.9(D)(34), an exemption for the
sale of prescription drugs used in the treatment of various diseases or injuries, or an
exemption for the procurement and administration of chemotherapy drugs, if such drugs are
used exclusively by the patient in his medical treatment if 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.
(2) An amnesty for any person who may have been responsible to impose, collect,
and/or remit the tax previously imposed on the transactions provided for in Paragraph (1) this
Subsection prior to the time such exemption and/or amnesty is granted according to such
reasonable terms and conditions as the respective taxing authorities may adopt.
B. As provided for in R.S. 47:305.25(B) and (C):
(1) In the parish of West Carroll, the parish school board may exempt the farm
equipment as provided in R.S. 47:305.25(A) from additional sales and use taxes after
approval by a majority of the qualified electors of the parish and the police jury may exempt
the equipment as provided in that Section from all sales and use taxes which it is presently
levying and collecting and shall exempt such equipment from any additional sales and use
tax or taxes which it may hereafter levy and collect.
(2) Except as provided in Paragraph (1) of this Subsection:
(a) A city or parish school board may by resolution adopted by the board provide an
exemption for farm equipment as defined in R.S. 47:305.25(A).
(b) The governing authority of a municipality may by resolution or ordinance provide
an exemption for farm equipment as defined in R.S. 47:305.25(A) from all of its sales and
use taxes.
(c) The governing authority of a parish may by resolution or ordinance provide an
exemption for farm equipment as defined in R.S. 47:305.25(A) from all of its sales and use
taxes and all sales and use taxes of political subdivisions levied solely within the territory of
the parish, except municipal and school board taxes.
C. As provided for in R.S. 47:305.30, notwithstanding the provisions of any other
law to the contrary, the governing authority of any political subdivision in the parish of
Plaquemines may exclude and exempt from any sales and use tax levied by such governing
authority any item excluded and exempted from the sales and use taxes imposed by the state
of Louisiana under Chapter 2 and Chapter 2-A of Subtitle II of this Title. It is expressly
provided that the provisions of this Subsection shall also be applicable to any sales and use
taxes being imposed by such governing authority as of July 6, 1981; provided, that no bonds
or other obligations payable from the proceeds of such taxes have been issued and are
outstanding.
D. As provided for in R.S. 47:305.37(B) with regard to diesel fuel, propane, or other
liquefied petroleum gases used or consumed for farm purposes, in Rapides Parish:
(1) The parish school board may by resolution adopted by the board provide an
exemption from its sales and use tax as is provided for state sales tax in R.S. 47:305.37(A).
(2) The governing authority of a municipality may by resolution or ordinance provide
an exemption as is provided for state sales tax in R.S. 47:305.37(A) from its sales and use
tax and all sales and use taxes of political subdivisions levied solely within the territory of
the municipality, except school board taxes.
(3) The governing authority of a parish may by resolution or ordinance provide an
exemption as is provided for state sales tax in R.S. 47:305.37(A) from its sales and use tax
and all sales and use taxes of political subdivisions levied within the territory of the parish
and all sales taxes levied both within and without the municipality, except school board
taxes.
E. As provided for in R.S. 47:305.52, a political subdivision may, by ordinance,
provide for a sales and use tax exemption within the entire area of the political subdivision
for sales of custom computer software.
F. As provided for in R.S. 47:301(14)(g)(i)(bb), any political subdivision, other than
a tax authority in East Feliciana Parish to which the exclusion already applies, may apply the
exclusion as defined in R.S. 47:301(14)(g)(i)(bb) to sales or use taxes levied by any such
political subdivision, so that a charge for the furnishing of repairs to tangible personal
property shall be excluded from sales of services, as defined in R.S. 47:301(14)(g)(i), when
the repaired property is (1) delivered to a common carrier or to the United States Post Office
for transportation outside the state, or (2) delivered outside the state by use of the repair
dealer's own vehicle or by use of an independent trucker. However, as to aircraft, delivery
may be by the best available means. Offshore areas shall not be considered another state for
the purpose of this Subsection and R.S. 47:301(14)(g)(i).
G. As provided for in R.S. 47:301(16)(i)(vi), taxing authorities are hereby authorized
to provide an exemption from any local sales and use tax liability to any taxpayers holding
a Federal Communications Commission license issued pursuant to 47 CFR Part 73 which
have purchased any of the digital television conversion equipment and/or digital radio
conversion equipment listed in R.S. 47:301(16)(i)(i) and (i)(ii). Local taxing authorities are
further authorized to provide a credit against any tax liability for the amount of local sales
tax paid by taxpayers holding Federal Communications Commission licenses issued pursuant
to 47 CFR Part 73 on any equipment listed in Item (i) or (ii) of 47:301(16)(i) purchased
subsequent to January 1, 1999, but prior to June 25, 2002.
H.(1) Political subdivisions are prohibited from levying a sales and use tax on
telecommunication services as defined in Chapter 2 of Subtitle II of this Title not in effect
on July 1, 1990.
(2) The provisions of this Paragraph shall not be construed to prohibit the levy or
collection of any franchise, excise, gross receipts, or similar tax or assessment by any
political subdivision of the state as defined in Article VI, Section 44(2) of the Constitution
of Louisiana.
I.(1) A political subdivision may provide for a sales and use tax exclusion as
provided for in R.S. 47:301(3)(i), (13)(k), or (28), 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 the exclusion.
(2) Pursuant to the authority provided for in Paragraph (1) of this Subsection, a
political subdivision may provide an exclusion from its tax for any class or classes of
manufacturers, including a glass container manufacturer with a NAICS Code of 327213.
(3)(a) Pursuant to the authority provided for in Paragraph (1) of this Subsection, a
political subdivision may provide an exclusion from its tax for any other machinery,
equipment, supplies, materials, or services used or consumed in the business of farming.
(b) The authority provided to political subdivisions in this Paragraph shall be in
addition to the authority provided to political subdivisions in Paragraph (1) of this Subsection
to exclude from their tax machinery and equipment that is eligible for depreciation for federal
income tax purposes and that is used as an integral part of the production, processing, and
storing of food and fiber or of timber by an individual or entity which is assigned by the
Louisiana Workforce Commission a North American Industrial Classification System code
within the agricultural, forestry, fishing, and hunting Sector 11, all as defined in and provided
for in R.S. 47:301(3)(i)(ii), and the authorization in Subsections B, C, and D of this Section
for certain political subdivisions to exempt that portion of the sales price of farm machinery
and equipment provided for in R.S. 47:305.25(A) in excess of fifty thousand dollars, or any
other exclusion or exemption that may be provided by law.
J. A political subdivision may by ordinance or resolution provide that sales and use
tax imposed by the political subdivision shall not apply to parts or services used in the
fabrication, modification, or repair of rail rolling stock.
K.(1) Except as provided in Paragraph (2) of this Subsection, the following
medications shall be exempt from the sales and use tax of any political subdivision in Caddo
Parish:
(a) Vaso-endothelial growth factor, known as VEGF inhibitors, including but not
limited to Visudyne and Macugen.
(b) Complex biologics such as monoclonal antibodies, including but not limited to
Infliximab.
(2) The provisions of Paragraph (1) of this Subsection shall not apply to sales and
use taxes levied by the parish governing authority, the school board, or the sheriff of any such
parish until after July 1, 2006.
L. A political subdivision located in St. Charles Parish may by ordinance or
resolution provide that sales and use tax imposed by the political subdivision shall not apply
to the same purchases, at the same time, according to the same definitions and procedures,
under the same conditions, and exempting the same amount of sales price or cost price of
tangible personal property as provided for in Act No. 244 of the 2007 Regular Session of the
Legislature or in any other act enacted in that session or in any other session which provides
for annual sales tax holidays.
M. A political subdivision may by ordinance or resolution provide that sales and use
tax imposed by the political subdivision shall not apply to storm shutter devices as defined
in R.S. 47:301(10)(ee).
N. Repealed by Acts 2023, No. 62, §2.
O. 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.
P. As provided for in R.S. 47:337.10.2, a political subdivision may by ordinance or
resolution exempt purchases of feminine hygiene products, diapers, or both for personal use
from all or part of the sales and use tax levied by the political subdivision.
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.