The Louisiana Department of Revenue (LDR) has published a notice of its intent to amend LAC 61:I.4401 to provide with respect R.S. 47:305(D)(4)(b). This statute provides that the administration of prescription drugs used exclusively by the patient in the medical treatment of various diseases or injuries when administered exclusively to the patient by a physician, nurse, or other health care professional in a physician’s office where patients are not regularly kept as bed patients for twenty-four hours or more, shall be a professional service. Although R.S. 47:305(D)(4)(b) applies to both state sales and use taxes and to the sales and use taxes of political subdivisions of the state, this statute providing with respect to the taxation of chemotherapy drugs and the proposed amended rule will primarily affect local sales and use taxation. The proposed amendments to  are available on the LDR website using the link provided. Interested persons may submit data, views, or arguments, inwriting to Raymond E. Tangney, Senior Policy Consultant, Policy Services Division, P.O. Box 44098, Baton Rouge, LA 70804-4098 or by fax to (225) 219-2759. All comments must be submitted by 4:30 p.m., Tuesday, January 26, 2010. A public hearing will be conducted on Wednesday, January 27, 2010, at 2 p.m. at the Department of Revenue Headquarters Building, 617 North Third Street, Baton Rouge, LA.