Court Denies Louisiana Dialysis Provider’s Bid for Tax Refund

Sept. 19, 2022, 5:38 PM

A company providing kidney dialysis services in Louisiana is not entitled to a sales tax exclusion or refund on purchases of certain prescription drugs, a state appeals court ruled.

A three-judge panel of the Louisiana Court of Appeal on Sept. 16 rejected the latest effort by Bio-Medical Applications of Louisiana LLC to avoid sales tax on its purchases of drugs administered to patients suffering from end-stage renal disease. Responding to a long-running dispute with the tax collector of Washington Parish, the court found no basis for Bio-Medical’s demands for a tax refund and ordered taxes paid under protest be …