RÉSUMÉ DIGEST
ACT 255 (SB 118) 2023 Regular Session Harris
Existing law provides for the Louisiana Tax Free Shopping Program, authorizing a sales tax
refund program for certain purchases by international travelers.
New law retains existing law.
Prior law provided that the program sunsets after July 1, 2023.
New law extends the sunset of the program through July 1, 2024.
Effective June 12, 2023.
(Amends R.S. 51:1301(D))