LDA Past President Dr. Jeff Hooton informed the LDA that Darby Dental was improperly charging sales tax on many items. After LDA communicated with him, Darby’s Director of Finance is now aware of the current exemption and plans to properly administer it.
On October 8, 2019, the Louisiana Department of Revenue issued an updated publication that shows the applicable sales tax rates on all manner of items that either are, or have been at some time recently, exempt or excluded from state sales tax. The document shows the applicable rates as they have changed due to various legislative efforts to address the State’s budget shortfalls beginning 7/1/2013 and extending to 6/30/25, when many of the current exemptions are set to expire. The publication can be found at: http://revenue.louisiana.gov/Publications/R-1002(10-19)FINAL%20combined.pdf.
The applicability of the exemption for dental devices in the various periods of time covered in the publication can be found on page 13 about halfway down the page. The statutory citation is La. R.S. 47:305(D)(1)(t). As you can see, the exemption has been fully applicable since 7/1/18 and will remain so through 6/30/25. (It is likely and LDA will certainly lobby for amending the sales tax statutes again before that time to extend the exemption.)
For vendors to determine exactly which items qualify for the exemption under the statute, they should refer to the following Revenue Ruling issued by the State of Louisiana Department of Revenue: http://revenue.louisiana.gov/LawsPolicies/RR04008.pdf