Qualifying radiation therapy treatment centers do not owe sales and use tax on purchases, leases, or repairs of capital equipment and related operating software, if they obtain an exemption certificate from the Department of Revenue.
§305.64. Exemption; qualifying radiation therapy treatment centers A.(1) The sales and use tax imposed by any taxing authority shall not apply to the amount paid by qualifying radiation therapy treatment centers for the purchase, lease, or repair of capital equipment and the purchase, lease, or repair of software used to operate capital equipment. (2) For purposes of this Section, the following words shall have the following meanings unless the context clearly indicates otherwise: (a) "Capital equipment" shall mean tangible personal property eligible for depreciation for federal income tax purposes that is used in the diagnosis or treatment of cancer patients. Capital equipment shall include but shall not be limited to linear accelerators, PET/CT scanners, imaging devices, and software necessary to operate capital equipment. In the case of the Biomedical Research Foundation in Shreveport, "capital equipment" shall mean a PET/CT scanner and related equipment for medical diagnosis and installation of the same. (b) "Qualifying radiation therapy center" shall mean all of the following: (i) A radiation therapy center which is also a nonprofit organization which maintains a joint accreditation with a state university by the Commission on Accreditation of Medical Physics Education Programs, Inc. (CAMPEP) for a graduate medical physics program and which provides facilities and personnel for use for a joint CAMPEP-accredited graduate medical physics program for research, teaching, and clinical training for graduate students. (ii) The Biomedical Research Foundation in Shreveport, Louisiana. (iii) A radiation therapy facility which, no later than August 1, 2011, employs six or more medical physicists to provide radiation therapy treatment services. (iv) The Willis-Knighton Health System in Shreveport, Louisiana. B. An exemption certificate shall be obtained from the secretary of the Department of Revenue in order for a radiation therapy center to qualify for the exemption provided for in this Section. Acts 2025, No. 384, §5, eff. June 20, 2025.