§305.21. Exemption; sickle cell disease organizations

            A. The sale at retail, the rental or lease, the use, the consumption, the distribution, and the storage for use or consumption in this state of each item or article of tangible personal property, digital products, or any taxable service, by a nonprofit organization established prior to 1975 which conducts a comprehensive program on sickle cell disease which includes but is not limited to free education, free testing, free counseling, and free prescriptions, transportation, and food packages for sickle cell patients shall be exempt from sales and use taxes levied by any taxing authority.

            B.(1) An exemption certificate shall be obtained from the secretary, in accordance with regulations prescribed by him, in order for a nonprofit organization to qualify for the exemption provided in this Section.

            (2) If the secretary denies tax exempt status pursuant to this Section, the organization may appeal the ruling to the Board of Tax Appeals which may overrule the secretary and grant tax exempt status to the organization.

            Acts 2025, No. 384, §5, eff. June 20, 2025.