La. Revenue and Taxation § 47:305.47
Current with changes from the 2024 Legislative Session
The sales and use tax imposed by the state of Louisiana or any of its political subdivisions shall not apply to pharmaceutical samples approved by the United States Food and Drug Administration which are manufactured in the state or imported into the state for distribution without charge to physicians, dentists, clinics, or hospitals.
La. Revenue and Taxation § 47:305.47