WHAT'S NEW

What's New

  • Coronavirus (COVID-19) Information +

    Business Information and HR ResourcesFREE C.E. ResourcesInsurance InformationLDA/LDS Endorsed Company ResourcesManaging Stress and AnxietyPatient InformationPPE Lists Gathered by LDA and LDHLA Department of Health Approved Testing SitesVolunteer Opportunities   ADA Read More
  • Grassroots Action Center Links +

    The LDA's two insurance bills both made it out of the Senate successfully! Thank you to those who contacted their legislators. HB353 Downcoding HB311 Pre-Existing Conditions Read More
  • Sales Tax Exemption on Dental Supplies - Update +

    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 Read More
  • LDA to Partner with TDSC for Incredible Member Savings +

    The Dentists Supply Company – TDSC.com To Order Supplies – tdsc.com/louisiana  or call 1-888-253-1223 Membership just keeps getting better! Your newest benefit? Significant savings on dental supplies. LDS has partnered with The Read More
  • 1

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.

If you have a supplier who is improperly applying the exemption, please direct them to the LDA and/or contact us so that we can provide information. You can also send them the following State government resources:

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

lda logo white

Links with this symbol are password protected for LDA members only.
lda logo white

5637 Bankers Ave.
Baton Rouge, LA 70808
(225) 926-1986  |  (800) 388-6642
(225) 926-1886  Fax
info@ladental.org

Links with this symbol are password protected for LDA members only.
5637 Bankers Ave.
Baton Rouge, LA 70808
(225) 926-1986  |  (800) 388-6642
 Fax (225) 926-1886
info@ladental.org