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Orthotic, Prosthetic, Prostheses, Restorative Materials and Other Dental Devices Exempt in Louisiana


Effective October 1, 2017, sales and purchases of orthotic devices, prosthetic devices, prostheses, restorative materials, and other dental devices are exempt from Louisiana state sales and use taxes. Previously, the exemption was partially suspended, resulting in a 3% tax rate being applied to these items. (Act 395 (S.B. 241), Laws 2017)

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