§305.64. Exemption; qualifying radiation therapy treatment centers
A.(1) The sales and use tax imposed by the state of Louisiana shall not apply to the
amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or
repair of capital equipment and the purchase, lease, or repair of software used to operate
capital equipment. Any political subdivision of this state, including parishes and
municipalities, may elect to grant a sales and use tax exemption for the amount paid by
qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital
equipment and the purchase, lease, or repair of software used to operate capital equipment.
(2) For purposes of this Section, the following words shall have the following
meanings unless the context clearly indicates otherwise:
(a) "Capital equipment" shall mean tangible personal property eligible for
depreciation for federal income tax purposes that is used in the diagnosis or treatment of
cancer patients. Capital equipment shall include, but shall not be limited to, linear
accelerators, PET/CT scanners, imaging devices, and software necessary to operate capital
equipment. In the case of the Biomedical Research Foundation in Shreveport, "capital
equipment" shall mean a PET/CT scanner and related equipment for medical diagnosis and
installation of the same.
(b) "Qualifying radiation therapy center" shall mean all of the following:
(i) A radiation therapy center which is also a nonprofit organization which maintains
a joint accreditation with a state university by the Commission on Accreditation of Medical
Physics Educational Programs, Inc. (CAMPEP) for a graduate medical physics program and
which provides facilities and personnel for use for a joint CAMPEP-accredited graduate
medical physics program for research, teaching, and clinical training for graduate students.
(ii) The Biomedical Research Foundation in Shreveport, Louisiana.
(iii) A radiation therapy facility which, no later than August 1, 2011, employs six or
more medical physicists to provide radiation therapy treatment services.
(iv) The Willis-Knighton Health System in Shreveport, Louisiana.
B. An exemption certificate shall be obtained from the secretary of the Department
of Revenue in order for a radiation therapy center to qualify for the exemption provided for
in this Section.
C. The Department of Revenue shall promulgate rules and regulations in accordance
with the Administrative Procedure Act as are necessary to implement the provisions of this
Acts 2009, No. 462, §1, eff. July 1, 2009; Acts 2011, No. 296, §1, eff. Aug. 1, 2011;
Acts 2017, No. 424, §1, eff. June 26, 2017.