Medical Devices Exempt as Prescription Drugs in Louisiana

Sep 2nd, 2019

The Louisiana Court of Appeals recently ruled that the exemption for prescription drugs under the Louisiana Constitution applies to medical devices. The Court found that without the Legislature expressly excluding medical devices from the definition of "prescription drugs," medical devices could not be excluded. The Court reasoned that Louisiana's only statutory definition for "prescription drugs" has always applied to medical devices. This decision overturned a Board of Tax Appeals ruling that found that medical devices did not qualify for the prescription drugs exemption in the state constitution.