SLS 12RS-103 ORIGINAL
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2012
SENATE BILL NO. 342
BY SENATOR CORTEZ
TAX/SALES. Re-creates the Louisiana Tax Free Shopping (Refund) Program set to
terminate on 7/1/13. (gov sig)
AN ACT1
To amend and reenact Section 3 of Act No. 535 of the 1988 Regular Session of the2
Legislature, as amended by Section 2 of Act No. 285 of the 1992 Regular Session3
of the Legislature, Section 3 of Act No. 1291 of the 1997 Regular Session of the4
Legislature, Section 1 of Act No. 50 of the 1998 Regular Session of the Legislature,5
Section 1 of Act No. 7 of the 2001 First Extraordinary Session of the Legislature,6
Section 1 of Act No. 14 of the 2004 First Extraordinary Session of the Legislature,7
Section 1 of Act No. 76 of the 2006 Regular Session of the Legislature, and Section8
1 of Act No. 232 of the 2008 Regular Session of the Legislature, relative to the9
Louisiana Tax Free Shopping Program; to change the termination date of the10
program; and to provide for related matters.11
Be it enacted by the Legislature of Louisiana:12
Section 1. Section 3 of Act No. 535 of the 1988 Regular Session of the Legislature,13
as amended by Section 2 of Act No. 285 of the 1992 Regular Session of the Legislature,14
Section 3 of Act No. 1291 of the 1997 Regular Session of the Legislature, Section 1 of Act15
No. 50 of the 1998 Regular Session of the Legislature, Section 1 of Act No. 7 of the 200116
First Extraordinary Session of the Legislature, Section 1 of Act No. 14 of the 2004 First17 SB NO. 342
SLS 12RS-103 ORIGINAL
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Extraordinary Session of the Legislature, Section 1 of Act 76 of the 2006 Regular Session1
of the Legislature, and Section 1 of Act No. 232 of the 2008 Regular Session of the2
Legislature are hereby amended and reenacted to read as follows:3
Section 3. This Act shall become effective upon signature by the governor4
or, if not signed by the governor, upon expiration of the time for bills to become law5
without signature by the governor, as provided in Article III, Section 18 of the6
Constitution of Louisiana and shall be effective through July 1, 2009 2013 2017.7
Section 2. This Act shall become effective upon signature by the governor or, if not8
signed by the governor, upon expiration of the time for bills to become law without signature9
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If10
vetoed by the governor and subsequently approved by the legislature, this Act shall become11
effective on the day following such approval.12
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Doiron.
DIGEST
Present law provides that the Louisiana Tax Free Shopping Program, a sales tax refund
program for foreign visitors to the state, is effective through July 1, 2013.
Proposed law changes the termination date to July 1, 2017.
Effective upon signature of the governor or lapse of time for gubernatorial action.