La. R.S. 47:337.10 — Optional exemptions

A. A political subdivision may provide for a sales and use tax exemption as provided
for in R.S. 47:305.5(A) through (E) for the sales, cost, or lease and rental price of
manufacturing machinery and equipment, either effective upon adoption or enactment or
phased in over a period of time, or effective for a certain period of time or duration, all as set
forth in the instrument, resolution, vote, or other affirmative action providing for the
exemption. However, any ordinance or resolution enacted pursuant to this Section or its
predecessor that exempts manufacturing machinery and equipment in effect on December
31, 2024, shall remain in effect even if the ordinance or resolution does not adopt all of the
definitions, exemptions, and limitations provided for in R.S. 47:305.5.
B. Pursuant to the authority provided for in Subsection A of this Section, a political
subdivision may provide an exemption from its tax for any class or classes of manufacturers.
C. The following medications shall be exempt from the sales and use tax of any
political subdivision in Caddo Parish:
(1) Vaso-endothelial growth factor, known as VEGF inhibitors, including but not
limited to Visudyne and Macugen.
(2) Complex biologics such as monoclonal antibodies, including but not limited to
Infliximab.
D. Except for exemptions required by law, specifically including R.S. 47:305.64,
305.76, 337.9(D)(34), and 338.52, a political subdivision may provide for a sales and use tax
exemption as provided for in R.S. 47:305.2(A).
E. A political subdivision may, by ordinance or resolution, provide for the exemption
provided for in this Section; however, the ordinance or resolution shall provide for the
adoption of all of the definitions, exemptions, and limitations provided for in the referenced
Section.
Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2004, No. 1, 1
st
Ex. Sess., §1, eff. Mar.
23, 2004; Acts 2005, No. 344, §1, eff. July 1, 2005; Acts 2005, No. 397, §1, eff. July 1,
2005; Acts 2007, No. 173, §1, eff. June 27, 2007; Acts 2007, No. 245, §1, eff. July 1, 2007;
Acts 2007, No. 358, §1, eff. Aug. 1, 2007; Acts 2007, No. 462, §1, eff. July 1, 2007; Acts
2008, No. 743, §7, eff. July 1, 2008; Acts 2009, No. 459, §2, eff. July 1, 2009; Acts 2010,
No. 1003, §1, eff. July 8, 2010; Acts 2010, No. 1015, §1; Acts 2011, 1
st
Ex. Sess., No. 42,
§1; Acts 2013, No. 172, §1, eff. July 1, 2013; Acts 2020, No. 138, §1; Acts 2021, No. 286,
§1, eff. July 1, 2021; Acts 2023, No. 62, §2; Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec.
4, 2024; Acts 2025, No. 384, §3, eff. June 20, 2025.