SLS 24RS-1351 ENGROSSED
2024 Regular Session
SENATE BILL NO. 451
BY SENATOR BOUIE
TAX/TAXATION. Extends the sunset of the LouisianaTax 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, 2024 2026.
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. 451
SLS 24RS-1351 ENGROSSED
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Danielle Clapinski.
DIGEST
SB 451 Engrossed 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, 2026.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 51:1301(D))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Changes the sunset extension date from July 1, 2028, to July 1, 2026.
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.