Louisiana Revised Statutes 47:305.47 – Exclusions and exemptions; pharmaceutical samples distributed without charge
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Terms Used In Louisiana Revised Statutes 47:305.47
- Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
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.