RS 305.76 - Exemption; infused 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 in a physician's office where patients are not regularly kept as bed patients for twenty-four hours or more.
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.
Acts 2021, No. 286, §1, eff. July 1, 2021.