Rituximab (Rituxan and MabThera) is a drug used to treat rheumatoid arthritis that has not improved with other types of medications, as well as certain forms of vasculitis. It works by turning off a part of the immune system that is not working properly in autoimmune diseases.
For the purpose of this sales tax exemption, âdirectlyâ means having an immediate effect on an item or in an activity, without an intervening, ancillary or prior effect.
R.S. 47:305.58, as enacted by Act 429 of 2007, provides that this holiday exemption applies to the four percent sales tax imposed by the State of Louisiana and, under terms of R.S. 47:337.8(B)(1), does not apply to sales and use taxes imposed by political subdivisions of the state.