Louisiana Administrative Code

A. When any drug or chemical is used for the purpose of inducing an abortion as defined in R.S. 40:1299.35.1, the physician who prescribed the drug or chemical shall be in the same room and in the physical presence of the pregnant woman when the drug or chemical is initially admi…

A. The outpatient abortion facility shall ensure that emergency medical equipment and supplies as required by the governing body, medical director and medical staff are available for intra-operative care and shall include, but are not limited to: 1. surgical or gynecologic table;…

A. Post-Operative Care and Procedures 1. The outpatient abortion facility shall have immediately available a supply of emergency drugs for stabilizing and/or treating medical and surgical complications for post-operative care on the licensed premises. 2. The patient's recovery sh…

A. Subject to the approval of the medical director, the outpatient abortion facility shall develop, implement, monitor, enforce, and annually review written policies and procedures governing the preparation of and administration of drugs relating to the types of anesthesia admini…

A. General Provisions 1. The outpatient abortion facility shall be designed, constructed, equipped, and maintained to protect the health and safety of patients, personnel, and the public at all times. 2. The outpatient abortion facility shall meet the provisions for physical envi…

A. The outpatient abortion facility shall develop, implement, enforce, monitor, and annually review its written infection control program. The purpose of this program shall seek to minimize infections and communicable diseases through prevention, investigation, and reporting of i…

A. The outpatient abortion facility shall have laboratory services available to meet the needs of its patients. B. The outpatient abortion facility shall maintain a clinical laboratory improvement amendment (CLIA) certificate for the laboratory services provided on the licensed p…

A. All outpatient abortion facilities shall have a controlled dangerous substance (CDS) license issued by the Louisiana Board of Pharmacy and a Drug Enforcement Agency (DEA) registration in accordance with applicable state and federal laws. B. The outpatient abortion facility sha…

A. An outpatient abortion facility located in a parish which is the subject of an executive order or proclamation of emergency or disaster issued in accordance with applicable state laws, may seek to inactivate its license for a period not to exceed one year, provided that the fa…

A. While state and local sales or use tax laws are classified as general sales or use tax laws indicating that they apply broadly across all sales, use, consumption, or lease of tangible personal property as well as to some selected services, these laws do provide many exemptions…

A. This Section (R.S. 47:302.1) provides for special treatment of the state and local sales taxes on rental transactions involving helicopters used directly in the exploration for, or the extraction or production of, oil, gas, and other minerals, or helicopters used in providing …

A. To qualify for exemption under R.S. 47:305.1(A), materials, machinery, and equipment that become component parts of ships, vessels, or barges of 50 tons load displacement and over, built in Louisiana, must be added during construction or reconstruction. Materials, machinery, a…

A. The sale at retail of seeds for use by a commercial farmer in the planting of crops of any kind is exempt from state and local sales or use tax. Crops do not include the planting of a garden to produce food for the personal consumption of the planter and his family. Neither is…

A. The exemption provided by R.S. 47:305.6 excludes from state and local sales or use tax the sale of admission tickets by little theater organizations. This exemption has been construed to cover the sale of tickets by any nonprofit organization whose sole purpose is the presenta…

A. R.S. 47:305.7 specifically exempts the sale of admission tickets by Louisiana nonprofit corporations or organizations engaged in the presentation of musical performances, or who are known as symphony organizations, from state and local sales or use tax. The exemption covers on…

A. General. R.S. 47:305.8 provides an exemption from state and local sales or use tax for the sale at retail to commercial farmers of pesticides used for agricultural purposes. This exemption includes, but is not limited to, insecticides, herbicides, and fungicides used for agric…

A. R.S. 47:305.9 provides a very limited exemption to the operators of motion picture theaters wherein the amount paid by operators to distributing agencies for the use of film are specifically exempted from state and local sales or use tax. Note that film is the only item covere…

A. R.S. 47:305.10 provides an exemption from state and local sales or use tax for the purchase or importation of tangible personal property in Louisiana for first use beyond the territorial taxing jurisdiction of this state. This Section provides an exemption for purchases and im…

A. R.S. 47:305.11 relieves a party to a construction contract from the burden of added sales or use tax imposed by either the state of Louisiana, any parish, municipality, or other political subdivision thereof on the sales of materials or services involved in either lump-sum or …

A. R.S. 47:305.13 grants a limited exemption to organizations created under the laws of the state of Louisiana as nonprofit, charitable, educational, or religious organizations from state and local sales or use tax on the sale of admissions to entertainment events. Such sales of …

A. R.S. 47:305.16 provides an exemption for sales and use taxes imposed by the state or by any political subdivision thereof on necessary fees incurred in connection with the installation and service of cable television. Such exemption shall not apply to purchases made by any cab…

A. R.S. 47:305.40 grants an exemption solely from state sales or use tax on purchases of specialty items for use in connection with Mardi Gras activities. The exemption is available to: 1. carnival organizations domiciled within Louisiana that plan to sponsor either a Mardi Gras …

A. This Section specifically exempts from the sales and use tax imposed by this Chapter, and any such tax imposed by any parish, board, or municipality, purchases of the following items: 1. eligible food items, as defined by the United States Department of Agriculture (USDA) regu…

A. General. Events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious organizations, which are nonprofit are exempt from the sales or use tax for these events, on the condition that the proceeds from these events, less applicable expenses, …

A. R.S. 47:305.50(A)(1) provides an exemption from state and local sales and use taxes for trucks with a gross weight of 26,000 pounds or more and for trailers, if such trucks and trailers are used at least 80 percent of the time in interstate commerce and are subject to the juri…

A. Revised Statute 47:305.58 allows for an exemption of the state sales tax on sales made on the last Saturday and Sunday of each May of certain hurricane-preparedness items or supplies. 1. Tax-free purchases are authorized on the first $1,500 of the sales price of each hurricane…

A. R.S. 47:305.59(B) provides a state sales and use tax exemption for sales of construction materials to certain animal shelter purchased between October 1, 2021, and June 30, 2025, are intended to be used in constructing new animal shelters in Louisiana, and construction begins …

A. General. Revised Statute 47:305.23 authorizes an exemption for sales and use tax in excess of $20,000 otherwise due on the sale or use of boats registered in Louisiana if the tax is paid within 90 days of the sale or importation. B. Definitions Consumer Price Index United Stat…

A. Within 90 days after termination of all parental rights or abandonment, or voluntary surrender to a child-caring agency, any child whose parents' rights have been so terminated and who has not been placed either in a private family home for the specific purpose of effecting an…

A. Eligibility Requirements for Registration. Only persons who meet the following criteria shall be eligible for services of the Department of Health and Human Resources Voluntary Adoption Registry: 1. effective September 6, 1991, adoptees and birth parents may register in the St…

A. These regulations contain the minimum licensing standards for ambulatory surgical centers, pursuant to R.S. 40:2131-2141. Ambulatory surgical centers are established for the purpose of rendering surgical procedures to its patients on an outpatient basis. B. The care and servic…

Administrator—the person responsible for the on-site, daily implementation and supervision of the overall ASC’s operation commensurate with the authority conferred by the governing body. Ambulatory Surgical Center (ASC)—a distinct entity that is wholly separate and clearly distin…

A. The Department of Health, Health Standards Section (HSS) is the only licensing authority for ASCs in the state of Louisiana. B. Each ASC license shall: 1. be issued only to the person or entity named in the license application; 2. be valid only for the ASC to which it is issue…

A. An initial application for licensing as an ASC shall be obtained from the department. A completed initial license application packet for an ASC shall be submitted to, and approved by the department, prior to an applicant providing services. B. The initial licensing application…

A. Prior to the initial license being issued, an initial on-site licensing survey shall be conducted to ensure compliance with the licensing laws and standards. 1. The initial licensing survey of an ASC shall be an announced survey. Follow-up surveys to the initial licensing surv…

A. The department shall have the authority to issue the following types of licenses. 1. Full Initial License. The department shall issue a full license to the ASC when the initial licensing survey finds that the ASC is compliant with all licensing laws and regulations, and is com…

A. An ASC license shall be valid only for the person or entity named in the license application and only for the specific geographic address listed on the license application. B. Any permanent change regarding the entity ASC’s name, “doing business as” name, mailing address, tele…

A. The ASC shall submit a completed license renewal application packet to the department at least 30 days prior to the expiration of the current license. The license renewal application packet shall include: 1. the license renewal application; 2. the non-refundable license renewa…

A. The department may conduct periodic licensing surveys and other surveys as deemed necessary to ensure compliance with all laws, rules and regulations governing ASCs and to ensure patient health, safety and welfare. These surveys may be conducted on-site or by administrative re…

A. Any statement of deficiencies issued by the department to an ASC shall be available for disclosure to the public 30 days after the ASC submits an acceptable plan of correction to the deficiencies or 90 days after the statement of deficiencies is issued to the ASC, whichever oc…

A. The department may deny an application for an initial license or a license renewal, or may revoke a license in accordance with the provisions of the Administrative Procedure Act. B. Denial of an Initial License 1. The department shall deny an initial license in the event that …

A. Notice of an initial license denial, license revocation or denial of license renewal shall be given to the ASC in writing. B. The ASC has a right to an administrative reconsideration of the initial license denial, license revocation or denial of license renewal. There is no ri…

A. Except as provided in §4583 and §4585 of these licensing regulations, a license shall be immediately null and void if an ASC ceases to operate. B. A cessation of business is deemed to be effective the date on which the ASC stopped offering or providing services to the communit…

A. An ASC shall have an identifiable governing body with responsibility for, and authority over, the policies and activities of the ASC, which shall include use agreements and all contracts. The governing body is the ultimate governing authority of the ASC and shall adopt bylaws …

A. An ASC, through collaboration by the administrator, medical staff, director of nursing, pharmacist, and other professional persons deemed appropriate by the ASC, shall develop, implement and maintain written policies and procedures governing all services rendered at the ASC. T…

A. Each ASC shall have written admission and assessment policies and criteria. B. An individual or entity that enters into a use agreement with a licensed ASC shall be required to adhere to all of the provisions of this Section. C. An ASC shall ensure that each patient has the ap…

A. The ASC shall secure a written transfer agreement with at least one licensed hospital in the community. A transfer agreement shall serve as evidence of a procedure whereby patients can be transferred to a hospital should an emergency arise which would necessitate hospital admi…