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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2014 ENROLLED
SENATE BILL NO. 51
BY SENATOR MARTINY
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
processing each refund, which fee may be deducted from the amount of the refund.18
The fee may be reviewed periodically by the commission and may then be19
reasonably adjusted.20
ACT No. 106 SB NO. 51 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
* * *1
§1305. Retailer's participation2
A. Retailers who elect to participate in the tax free shopping program shall3
register with the refund agency, pay the membership fee, and agree in writing with4
the refund agency as to the location and the method of operating an international5
traveler's refund desk for each of their participating stores, including a system of6
record keeping for refund forms issued from the desk.7
B. Upon payment of the fee and upon reaching agreement with the agency8
with regards to the operation of the refund desk for each store, the retailer shall be9
entitled to participate in the program. He shall receive or be entitled to:10
* * *11
C. No retailer who participates in unfair methods of competition and unfair12
or deceptive acts or trade practices in the conduct of his business, or who is13
otherwise found to have violated R.S. 51:1405 or any rule or regulation adopted14
pursuant thereto shall participate in the Tax Free Shopping Program. The refund15
agency shall take immediate action to exclude such retailer from the program and16
recover any signs, decals, refund forms, or other indicia of program participation17
from the retailer. Such retailer shall not be entitled to a refund of any fee or other18
costs previously paid.19
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§1309. Reimbursement of refund agency21
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B. The refund agency shall establish a budget for the program, taking into23
account anticipated required appropriations for the program based on handling fees,24
and taking into account membership fees, other state or local appropriations, any25
donations, and the expenses of its own compensation.26
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Section 2. R.S. 51:1302(7) is hereby repealed. 28
Section 3. This Act shall become effective upon signature by the governor or, if not29
signed by the governor, upon expiration of the time for bills to become law without signature30 SB NO. 51 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If1
vetoed by the governor and subsequently approved by the legislature, this Act shall become2
effective on the day following such approval.3
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: