Senate Bill No. 83, introduced by Senator Boudreaux, aims to establish 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 stipulates 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 proposed law retains the existing framework for sales and use taxes while providing this specific exemption, which is set to take effect on July 1, 2025. The exemption will be applicable to taxable periods beginning on or after this date, thereby supporting the mission of Miles Perret Cancer Services in providing essential resources to cancer patients and their families.