WHAT'S NEW

What's New

  • Nominations for Office +

    Under the provisions of Chapter VII Section 10 of the Bylaws of the Louisiana Dental Association, the Nominating Committee met on Friday, January 17, 2020, at the LDA Office Headquarters, 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 Office Ribbon Cutting +

    As previously announced, the LDA office relocated to another area in Baton Rouge. Effective September 30, 2019, the new address is 5637 Bankers Ave., Baton Rouge, LA 70808. Phone and fax numbers 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
  • Feature: HIPAA and Email, The ACTUAL Law +

    HIPAA and Email: The ACTUAL Law By Robert McDermott, President/CEO (an LDA/LDS Endorsed Company) Sending and receiving electronic Protected Health Information (ePHI) through email can be a safe and effective Read More
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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

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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