§ 51:1301 A. The legislature finds that Louisiana, with its many attractions, has an extraordinary opportunity to generate additional revenue in the form of international tourism. Foreign visi
§ 51:1302 For purposes of this Chapter, the following words and terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:
§ 51:1303 If any local tax authority adopts an ordinance or resolution authorizing a refund of its sales tax under the Louisiana Tax Free Shopping Program as provided for in this Chapter, the
§ 51:1304 A.(1) There is hereby established in the Department of Revenue the Louisiana Tax Free Shopping Commission. The commission shall be composed of the following members, who shall serve
§ 51:1305 A. Retailers who elect to participate in the tax free shopping program shall register with the refund agency and agree in writing with the refund agency as to the location and the me
§ 51:1306 At the time of a purchase, the retailer shall examine the international traveler’s passport or other current official picture identification and, after confirming the identity of the
§ 51:1307 A. Upon his departure from Louisiana, the international traveler shall present his passport and/or current United States visitor’s visa, the refund form and the attached invoices and
§ 51:1308 A. If the international traveler is unable to receive his refund at a refund center, he may claim his refund by mail in the following manner. Within a reasonable time after his retur
§ 51:1309 A. The refund agency shall record and file the refund agency’s copy of the refund form, filed according to refund date. On or before the twentieth day of the month following the mont
§ 51:1310 A. Any international traveler whose refund has been rejected by a refund agent may appeal such rejection to the commission by sending a letter to the secretary stating why the refund
§ 51:1311 If tangible personal property for which a refund was lawfully issued under this Chapter is later returned to Louisiana for use for a taxable purpose, the property shall be subject to
§ 51:1312 A. The secretary shall have the authority and may use the procedures provided to him in Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 to audit or in
§ 51:1313 A. The provisions of this Chapter shall not affect the exemptions provided in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 for the sale, purchase, i
§ 51:1314 The commission shall provide for the orderly withdrawal of a participating local tax authority from a tax free shopping program on the first day of the third month following the rece
§ 51:1315 A. If a refund is unlawfully issued under the provisions of this Chapter and the circumstances indicate that the willful negligence of, or the intentional disregard of the rules and
§ 51:1316 Any person who violates any provision of this Chapter shall be fined not more than one thousand dollars or shall be imprisoned for not more than one year, or both.

Terms Used In Louisiana Revised Statutes > Title 51 > Chapter 10 - Louisiana Tax Free Shopping Program

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Board: means the board of directors of the district or any successor thereto. See Louisiana Revised Statutes 33:3072
  • Board: means the board of directors of the district or any successor thereto. See Louisiana Revised Statutes 33:3077
  • Department: means the Louisiana Department of Health. See Louisiana Revised Statutes 40:1295.2
  • District: means the Central Transition District or any successor thereto. See Louisiana Revised Statutes 33:3072
  • District: means the St. See Louisiana Revised Statutes 33:3077
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mayor-president: means the mayor-president of the city of Baton Rouge and parish of East Baton Rouge. See Louisiana Revised Statutes 33:3072
  • Mayor-president: means the mayor-president of the city of Baton Rouge and parish of East Baton Rouge. See Louisiana Revised Statutes 33:3077
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Municipal tax: means the two percent sales and use tax levied by the city of Central as provided in La. See Louisiana Revised Statutes 33:3072
  • Municipal tax: means the two percent sales and use tax levied by the city of St. See Louisiana Revised Statutes 33:3077
  • Municipality: means the city of Central in East Baton Rouge Parish. See Louisiana Revised Statutes 33:3072
  • Municipality: means the city of St. See Louisiana Revised Statutes 33:3077
  • Parish: means East Baton Rouge Parish. See Louisiana Revised Statutes 33:3072
  • Parish: means East Baton Rouge Parish. See Louisiana Revised Statutes 33:3077
  • Parish tax: means the two percent sales and use tax levied in the unincorporated areas of the parish. See Louisiana Revised Statutes 33:3072
  • Parish tax: means the two percent sales and use tax levied in the unincorporated areas of the parish. See Louisiana Revised Statutes 33:3077
  • person: includes a body of persons, whether incorporated or not. See Louisiana Revised Statutes 1:10
  • Personal property: All property that is not real property.
  • Quorum: The number of legislators that must be present to do business.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.