Sales Tax Articles
Sales Tax State Activity Update - September 2007
The Eyes Have It! Louisiana Exempts Eyeglasses and Contact Lenses
With the enrolling of Senate Bill 55 as Act Number 463 on July 11, 2007, lawmakers expanded the medical related exemptions to include prescription eyeglasses and contact lenses.
Louisiana Revised Statues 47:305(D)(1)(k) has been updated to now exempt "solely for purposes of the state sales and use, orthotic, including prescription eyeglasses and contact lenses, and prosthetic devices and wheelchairs and wheelchair lifts prescribed by physicians, optometrists or licensed chiropractors for personal consumption or use."
Prescription eyeglasses and contact lenses are exempt effective July 1, 2007..
Subscribe to CyberTax News and receive the latest indirect tax news, including rate changes, rule updates, compliance issues, and more, delivered directly to your email.
Call 800.355.3500 to Speak to a Sales Representative.
