The Louisiana Department of Revenue recently confirmed that Louisiana will not reinstate the sales tax exemption for certain items used or prescribed by dentists until July 1, 2018.
Currently, the exemption for orthotic devices, prosthetic devices, prostheses, restorative materials, and other dental devices used or prescribed by dentists is partially suspended. This means that products subject to the exemption are taxable at a reduced rate.
The Louisiana legislature passed a law that reinstates the full exemption effective October 1, 2017. However, the new law is not effective until July 1, 2018. As a result, these items are still partially taxable until July 1, 2018.