Louisiana
Sales Tax Exemption
Louisiana does not exempt nonprofit hospitals (except “free hospitals”) from state sales tax.

Louisiana exempts free hospitals from sales tax. (A “free hospital” is one that “does not charge any patients for health care provided by the hospital.”) The exclusion applies to sales of supplies, equipment, and services that are “reasonably necessary for the operation of free hospitals.” La. Rev. Stat. Ann. 47:301(7)(3), (10)(p), (18)(c), (21).