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Coding: Words which are struck through are deletions from existing law;
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Regular Session, 2014
SENATE BILL NO. 51
BY SENATOR MARTINY
TAX/TAXATION. Removes the authority of the Louisiana Tax Free Shopping Program to
charge participating retailers a membership fee. (gov sig)
AN ACT1
To amend and reenact R.S. 51:1304(C)(4), 1305(A), the introductory paragraph of 1305(B),2
1305(C), and 1309(B), and to repeal R.S. 51:1302(7), relative to the Louisiana Tax3
Free Shopping Program; to remove the authority of the program to charge4
participating retailers a membership fee; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 51:1304(C)(4), 1305(A), the introductory paragraph of 1305(B),7
1305(C), and 1309(B) are hereby amended and reenacted to read as follows: 8
§1304. Establishment of the program by the commission9
* * *10
C. The commission shall have all powers, duties, and authority necessary to11
implement or take any action under this Chapter, including the following:12
* * *13
(4) Shall set membership fees and handling fees as follows:14
(a) The membership fee shall be set by the commission and may be reviewed15
periodically by the commission and may then be reasonably adjusted.16
(b) A handling fee shall to be charged to an international traveler for17 SB NO. 51
SLS 14RS-237 ENGROSSED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
processing each refund, which fee may be deducted from the amount of the refund.1
The fee may be reviewed periodically by the commission and may then be2
reasonably adjusted.3
* * *4
§1305. Retailer's participation5
A. Retailers who elect to participate in the tax free shopping program shall6
register with the refund agency, pay the membership fee, and agree in writing with7
the refund agency as to the location and the method of operating an international8
traveler's refund desk for each of their participating stores, including a system of9
record keeping for refund forms issued from the desk.10
B. Upon payment of the fee and upon reaching agreement with the agency11
with regards to the operation of the refund desk for each store, the retailer shall be12
entitled to participate in the program. He shall receive or be entitled to:13
* * *14
C. No retailer who participates in unfair methods of competition and unfair15
or deceptive acts or trade practices in the conduct of his business, or who is16
otherwise found to have violated R.S. 51:1405 or any rule or regulation adopted17
pursuant thereto shall participate in the Tax Free Shopping Program. The refund18
agency shall take immediate action to exclude such retailer from the program and19
recover any signs, decals, refund forms, or other indicia of program participation20
from the retailer. Such retailer shall not be entitled to a refund of any fee or other21
costs previously paid.22
* * *23
§1309. Reimbursement of refund agency24
* * *25
B. The refund agency shall establish a budget for the program, taking into26
account anticipated required appropriations for the program based on handling fees,27
and taking into account membership fees, other state or local appropriations, any28
donations, and the expenses of its own compensation.29 SB NO. 51
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
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Section 2. R.S. 51:1302(7) is hereby repealed. 2
Section 3. This Act shall become effective upon signature by the governor or, if not3
signed by the governor, upon expiration of the time for bills to become law without signature4
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If5
vetoed by the governor and subsequently approved by the legislature, this Act shall become6
effective on the day following such approval.7
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Riley Boudreaux.
DIGEST
Martiny (SB 51)
Proposed law removes the authority of the Louisiana Tax Free Shopping Program to charge
participating retailers a membership fee.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 51:1304(C)(4), 1305(A), 1305(B) (intro para), 1305(C), and 1309(B); repeals
R.S. 51:1302(7))