La. R.S. 47:305.76 — Exemption; infused, injected, or topical 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, topical system, or injection in a medical clinic
where patients are not regularly kept as bed patients for twenty-four hours or more. For
purposes of this Section, the term "medical clinic" shall mean a facility used for the reception
and care of persons who are sick, wounded, or infirm and used for the treatment of the
diseases and conditions set forth in Subsection B of this Section or an outpatient facility
licensed to administer drugs for the treatment of the diseases and conditions set forth in
Subsection B of this Section.
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.
(24) Cancer.
(25) Alzheimer's disease and dementia.
(26) Migraine.
(27) Acute bacterial skin and skin structure infection.
(28) Hypercholesterolemia.
(29) Plaque psoriasis.
(30) Thyroid eye disease.
(31) Polyneuropathy of hereditary transthyretin mediated amyloidosis.
(32) Neuromyelitis optica spectrum disorder.
(33) Alpha-1 antitrypsin deficiency.
(34) Gaucher's disease.
(35) Fabry disease.
(36) Pompe's disease.
(37) Porphyria.
(38) Paroxysmal nocturnal hemoglobinuria.
(39) Wet and dry age-related macular degeneration.
(40) Diabetic macular edema.
(41) Diabetic retinopathy.
(42) Retinal vein occlusion.
(43) Glaucoma.
(44) Ocular hypertension.
(45) Mucopolysaccharidosis type I (MPS I).
(46) Granulomatosis with polyangiitis.
(47) Neuropathic pain.
(48) Cataracts.
(49) Ocular inflammation and pain following ophthalmic surgery.