The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Danielle Clapinski.
DIGEST
SB 451 Original 2024 Regular Session Bouie
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, 2024.
Proposed law extends the sunset of the program through July 1, 2028.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 51:1301(D))