SLS 23RS-317 ORIGINAL
2023 Regular Session
SENATE BILL NO. 118
BY SENATOR HARRIS
TAX/SALES. Extends the sunset of the Louisiana Tax Free Shopping Program. (gov sig)
1 AN ACT
2 To amend and reenact R.S. 51:1301(D), relative to the Louisiana Tax Free Shopping
3 Program; to extend the sunset of the program; to provide for an effective date; and
4 to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R. S. 51:1301(D) is hereby amended and reenacted to read as follows:
7 ยง1301. Purpose; termination
8 * * *
9 D. Notwithstanding any provision of law to the contrary, the provisions of
10 this Chapter shall be effective through July 1, 2023. July 1, 2024.
11 Section 2. This Act shall become effective upon signature by the governor or, if not
12 signed by the governor, upon expiration of the time for bills to become law without signature
13 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
14 vetoed by the governor and subsequently approved by the legislature, this Act shall become
15 effective on the day following such approval.
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. 118
SLS 23RS-317 ORIGINAL
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Emily W. Toler.
DIGEST
SB 118 Original 2023 Regular Session Harris
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 provides that the program sunsets after July 1, 2023.
Proposed law extends the sunset of the program through July 1, 2024.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends 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.