SLS 16RS-534 ENGROSSED
2016 Regular Session
SENATE BILL NO. 228
BY SENATOR LONG
TAX/TAXATION. Recreates the Tax Free Shopping (Refund) Program set to terminate on
July 1, 2017. (8/1/16)
1 AN ACT
2 To enact R.S. 51:1301(D), relative to the Louisiana Tax Free Shopping Program; to extend
3 the program through July 1, 2021; and to provide for related matters.
4 Be it enacted by the Legislature of Louisiana:
5 Section 1. R.S. 51:1301(D) is hereby enacted to read as follows:
6 ยง1301. Purpose; termination
7 * * *
8 D. Notwithstanding any provision of law to the contrary, the provisions
9 of this Chapter shall be effective through July 1, 2021.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Laura Gail Sullivan.
DIGEST
SB 228 Engrossed 2016 Regular Session Long
Present law provides for the Louisiana Tax Free Shopping Program, authorizing a sales tax
refund program for certain purchases by international travelers.
Proposed law retains present law.
Present law is effective through July 1, 2017.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 228
SLS 16RS-534 ENGROSSED
Proposed law extends the program through July 1, 2021.
(Adds R.S. 51:1301(D))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.