Senate Bill No. by Senator Boudreaux proposes a state and local sales and use tax exemption specifically for Miles Perret Cancer Services. The bill enacts a new section, R.S. 47:305.77, which states that the sales and use tax imposed by any taxing authority will not apply to the sale or purchase of certain tangible personal property by Miles Perret Cancer Services. This includes items such as medical supplies, supportive care supplies, nutritional supplements, personal care items, mobility aids, and hygiene supplies.

The bill is set to take effect on July 1, 2025, and will apply to taxable periods beginning on or after that date. The proposed law retains the existing framework for sales and use taxes while adding this specific exemption for the benefit of Miles Perret Cancer Services, thereby supporting their mission to provide care and assistance to cancer patients.