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2020 Louisiana Laws
Revised Statutes
Title 47 - Revenue and Taxation
§305.47. Exclusions and exemptions; pharmaceutical samples distributed without charge
Universal Citation:
LA Rev Stat § 47:305.47 (2020)
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RS 305.47 - Exclusions and exemptions; pharmaceutical samples distributed without charge
The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to pharmaceutical samples approved by the United States Food and Drug Administration which are manufactured in the state or imported into the state for distribution without charge to physicians, dentists, clinics, or hospitals.
Acts 1989, No. 383, §1, eff. June 30, 1989.
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