reglab/statecodes huggingface dataset:
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1165. Chapter cumulative; no notice required

RS 51:1165 - Chapter cumulative; no notice required
Neither this chapter nor anything herein contained shall be construed as a restriction or limitation upon any powers which the corporation otherwise might have under any laws of this state, but shall be construed as cumulative of any such powers. No proceedings, notice or approval shall be required for the organization of the corporation or the issuance of any bonds or any instrument as security therefor, except as is herein provided, any other law to the contrary notwithstanding, provided, that nothing herein shall be construed to deprive the state and its governmental subdivisions of their respective police powers over any properties of the corporation, or to impair any police power thereover of any official or agency of the state and its governmental subdivisions which may be otherwise provided by law.
Acts 1962, No. 436, §15. Amended by Acts 1972, No. 103, §11, emerg. eff. June 25, 1972, at 6:15 P.M.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1201. Promotion by parishes, municipalities, and port authorities

RS 51:1201 - Promotion by parishes, municipalities, and port authorities
A. The parishes, municipalities, and port authorities created in accordance with the constitution and laws of the state of Louisiana are hereby authorized to promote the development of industry, trade, and commerce within and for their respective jurisdictions and to associate with one or more parishes, municipalities, or port authorities for the purpose of promoting industry, trade, and commerce within the area of the several political subdivisions joined together or associated for this purpose. To this end, parishes, municipalities, and port authorities may advertise by various means including but not limited to news media, trade journals, magazines, and billboards and any other means which, in their judgment and discretion, they deem appropriate to promote, encourage, and develop industry, trade, and commerce. In addition, they may establish and become members in councils chartered by the state as nonprofit corporations for the purpose of industrial, trade, and commercial development.
B. Such councils shall be governed by boards comprised of members appointed by the governing authorities of the participating political subdivisions and shall make public their expenditures for advertising and promotion by means of annual reports audited by a certified public accountant.
C. Parishes, municipalities, and port authorities may appropriate and expend public funds in the furtherance of the promotion of industry, trade, and commerce, either directly or by membership in the aforesaid councils.
D. A port authority which has not experienced a deficit in the previous year may additionally appropriate out of current income from its operations a local promotion and development fund of not more than two percent of its gross income from operations in each calendar year for use in its respective jurisdictional boundaries.
Acts 1989, No. 828, §1; Acts 1995, No. 347, §1, eff. June 16, 1995.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1202. Facilities to be furnished and maintained by industries located in industrial area

RS 51:1202 - Facilities to be furnished and maintained by industries located in industrial area
A. Those industries located within the boundaries of any industrial area established pursuant to Subpart B-1 of Part IV of Chapter 1 of Title 33 of the Louisiana Revised Statutes of 1950 shall furnish and maintain individually or as a group the following services usually provided by parish or local governments: the construction and cleaning of streets, street lighting, sewers and sewerage works, water service, fire protection, and garbage and refuse collection and disposal. Any industrial area which furnishes and maintains all of the above enumerated services shall not be subject to annexation or incorporation. Any industrial area heretofore designated which complies with the provisions hereof shall be considered validly designated hereunder and any agreement or resolution with respect thereto shall be considered to include all services herein enumerated though not specifically included therein. Agreements between the industries located within the boundaries of an industrial area and the governing authority of the parish and/or any municipality or municipalities situated therein may be made for mutual fire protection in grave emergencies.
B. All industrial areas established pursuant to Subpart B-1 of Part IV of Chapter 1 of Title 33 of the Louisiana Revised Statutes of 1950 shall include provision for access by public road to any and all entrances to the premises of each and every plant in such area which entrances are provided for use by employees of such company, or for use by employees of independent contractors working on such premises, or for delivery of materials or supplies, other than by rail or water transportation, to such premises.
Acts 1995, No. 194, §1, eff. June 14, 1995.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1203. Inclusion of industrial area within newly created municipality prohibited

RS 51:1203 - Inclusion of industrial area within newly created municipality prohibited
No portion of an industrial area that provides any of the services enumerated in R.S. 51:1202 shall be included within any newly created municipality.
Acts 1995, No. 581, §4, eff. June 18, 1995.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1252. Declaration of purpose

RS 51:1252 - Declaration of purpose
A. The Legislature of Louisiana does hereby declare its findings regarding the state's role and responsibilities to foster the promotion of Louisiana as a place to visit and to encourage the development of the economy through expansion of the tourism industry.
B. The purpose of this Subpart is to enhance the state's economy by attracting tourists; to cooperate with the private sector tourism industry to generate business and trade; to provide expertise from the public sector, including colleges and universities; to design, plan, implement, and review the state's programs to entice the visitor; to utilize state funds set aside for these purposes to stimulate funding from local governmental and private sources for promotion of the historical, cultural, recreational, and scenic legacy of Louisiana; and to provide the visitor and citizen of this state with a greater awareness and understanding of Louisiana. Further, the purpose of this Part shall be to provide, with the cooperation of the tourism industry and local tourist promotion agencies, a service to the visitor that is satisfactory and of high quality.
C. Therefore, it shall be the policy of the state of Louisiana to promote the health, safety, education, and welfare of the people through the Department of Culture, Recreation, and Tourism, and particularly through its office of tourism and the Louisiana Tourism Development Commission, by promoting Louisiana as a place to visit and travel; by encouraging economic diversification and increasing employment opportunities; by stimulating governmental and private financing of tourist promotion; and by fostering a greater awareness and understanding of Louisiana, its history, its potential, and its people.
Added by Acts 1983, No. 688, §4.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1253. Definition of terms

RS 51:1253 - Definition of terms
For the purposes of this Subpart, the terms used herein shall have the following meanings unless the context clearly indicates otherwise:
(1) "Act 455 funds" mean the public monies appropriated by the legislature in accordance with Acts 1970, No. 455 and granted by the commission under authority of R.S. 51:1271 et seq.
(2) "Assistant secretary" means the assistant secretary of the office of tourism of the Department of Culture, Recreation, and Tourism.
(3) "Commission" means the Louisiana Tourism Development Commission created by R.S. 51:1256 and transferred into the department by R.S. 36:209(A).
(4) "Department" means the Department of Culture, Recreation, and Tourism.
(5) "Economic impact" means the value derived by the state and its political subdivisions in return for expenditures made on tourism advertising by the office in terms of revenue generated, jobs created, income generated for individuals or business within the state, changes in the number of tourist dollars spent in Louisiana, and such other results as may be appropriate to consider in calculating the justification for the expenditures authorized for tourism promotion.
(6) "Office" means the office of tourism of the Department of Culture, Recreation, and Tourism.
(7) "Promotion" means generally the encouragement through advertising, education, informational means and public relations, both within the state and outside of it, of travel by persons away from their residences for recreation, pleasure, personal reasons, or other purposes.
(8) "Tourism" means activities involved in providing and marketing services and products, including accommodations, food, and beverages, for nonresidents and residents who travel to and in Louisiana.
(9) "Tourism industry" means the industry consisting of private and public organizations that directly or indirectly provide services and products to nonresidents and residents who travel as tourists to and in Louisiana. The term "tourism industry" includes both the travel industry and the hospitality industry, and their components.
(10)(a) "Tourist" means that definition adopted by the department in accordance with generally accepted definitions used by the department for reporting purposes. The term "traveler", "conventioneer", "vacationer", and "visitor" shall all mean tourist for the purposes of this Subpart.
(b) The department shall adopt a definition within sixty days of August 15, 2001. The department shall submit to the Senate Committee on Commerce and Consumer Protection and the House Committee on Commerce a comparative summary of the definition of tourists as defined by other southern states within sixty days of August 15, 2001.
Added by Acts 1983, No. 688, §4; Acts 2001, No. 1191, §1; Acts 2021, No. 20, §7.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1254. Establishment of the office of tourism; purpose

RS 51:1254 - Establishment of the office of tourism; purpose
There is hereby established the office of tourism as an agency of the state in the Department of Culture, Recreation, and Tourism. The office shall be responsible for the design, plan, development, and implementation of the effective and accurate promotion of Louisiana's history, culture, art, folklife, recreational and leisure opportunities, natural and scenic resources, transportation, cuisine, site, attractions, accommodations, and events. The office shall encourage and assist local governmental and private sector development for the promotion of tourism.
Added by Acts 1983, No. 688, §4.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1257. Commission duties and responsibilities; meetings

RS 51:1257 - Commission duties and responsibilities; meetings
A. The commission shall serve in an advisory capacity to the assistant secretary and to the secretary of the department on matters related to the development and implementation of programs to promote tourism and the historical, cultural, recreational, and scenic legacy of the state.
B. The commission shall have the following responsibilities:
(1) The commission shall review and advise on the major types of promotion and advertising contracts, prior to their approval.
(2) The assistant secretary, secretary, and commission shall jointly formulate the strategic plan for tourism development and any modifications thereto.
C. In addition to the responsibilities outlined above, the commission shall submit to the lieutenant governor a list of at least three, but not more than five qualified nominees from among eligible applicants to fill a vacancy for the position of assistant secretary.
D. The commission shall be authorized to do the following:
(1) Hold at least four regular meetings in a calendar year for the following purposes:
(a) To obtain opinions and information concerning tourism policies and programs of the state, the development of the tourist industry, and opportunities for expanding tourism in Louisiana.
(b) To conduct public hearings on the effectiveness of tourist promotion activities performed by the office.
(c) To provide adequate opportunities for parochial and municipal participation, federal agency participation, and private citizens' involvement in the decision-making process of tourism planning and policy formulation.
(d) To encourage all state, parochial, and municipal governmental and private agencies to do their best to assure the personal safety of residents and tourists both within and without tourist destination areas.
(2) Adopt procedures, rules, and regulations for the deliberations, transactions, and conduct of its business, all in accordance with the provisions of the Administrative Procedure Act.
(3) Keep a record of its transactions, findings, determinations, recommendations, resolutions, reports, and studies.
E. The lieutenant governor shall designate one member of the commission to serve as chairman. The commission shall elect a vice chairman and such other officers as deemed necessary. The chairman is authorized to call meetings of the commission when necessary and shall call a meeting when requested to do so in writing by at least eight members of the commission. A majority of the members of the commission shall constitute a quorum for the transaction of all business and the execution of the duties of the commission.
Added by Acts 1983, No. 688, §4. Acts 1984, No. 751, §2, eff. July 13, 1984; Acts 1986, No. 464, §1; Acts 2004, No. 114, §1; Acts 2008, No. 804, §2; Acts 2020, No. 86, §2.
NOTE: This Section is updated through the 2020 First Extraordinary Session, but is subject to final technical revisions by the Louisiana State Law Institute.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1262. Welcome center sites; authorization; sale of juried Louisiana native crafts; fees authorized for capital improvements

RS 51:1262 - Welcome center sites; authorization; sale of juried Louisiana native crafts; fees authorized for capital improvements
A. The following welcome centers are hereby authorized:
(1) In or near the new State Capitol building.
(2) In New Orleans, in or near the Vieux Carre'.
(3) At or near Vinton, along Interstate Highway 10, Eastbound.
(4) At or near Greenwood, along Interstate Highway 20, Eastbound.
(5) At or near Mound, along Interstate Highway 20, Westbound.
(6) At or near Vidalia, along U.S. Highway 84.
(7) At or near St. Francisville, along U.S. Highway 61.
(8) At or near Kentwood, along Interstate Highway 55, Southbound.
(9) At or near Pearl River, along Interstate 10, Westbound, and along Interstate 59, Southbound.
(10) At or near Alexandria, along Interstate Highway 49.
(11) Along Interstate Highway 10 in eastern New Orleans.
(12) Repealed by Acts 2001, No. 1191, §2.
(13) At or near Butte LaRose, along Interstate Highway 10, in the Atchafalaya Basin.
B. The office is authorized to operate facilities as welcome centers jointly with a state, parochial, or municipal agency, a local tourist promotion agency, or private nonprofit organization on a cooperative and equitable basis of shared costs and responsibilities of personnel and maintenance.
C. The office is authorized to act as an outlet, to display, and to offer for sale on a consignment basis at full retail value only juried Louisiana native crafts bearing the hallmark of the quality-control logo. This function may be executed by the Louisiana State Arts Council, the Louisiana Crafts Council, or a local crafts organization or arts council.
D.(1) The office is authorized to promulgate and adopt rules to assess private businesses and attractions for the following:
(a) Audio-visual, computerized, or static promotional opportunities advertising such businesses or attractions to the public at welcome centers.
(b) The use of lighted picture displays to advertise or offer information on such businesses or attractions to the public at welcome centers.
(2) Such rules shall not change the procedures established by the office of providing tourism-related businesses and attractions the opportunity to display their brochures or pamphlets free of charge.
(3) The proceeds of any assessment made pursuant to this Subsection shall be used to fund capital improvements at welcome centers as further provided in R.S. 51:1262.1.
Added by Acts 1983, No. 688, §4; Acts 1986, No. 588, §3; Acts 1993, No. 42, §1; Acts 1995, No. 1151, §1; Acts 2001, No. 1191, §§1 and 2.
{{NOTE: SEE ACTS 1986, NO. 588, §4.}}
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1263. Requirement to evaluate effectiveness

RS 51:1263 - Requirement to evaluate effectiveness
A. The office shall develop criteria and implement an ongoing means of measurement pursuant to R.S. 51:1255(14), whereby it shall monitor, study, and evaluate its promotional programs and events to determine their effectiveness in a particular market or of a particular medium, an advertising or marketing lure, or any feature or aspect of promotion expended from monies appropriated to the office. The results of an effectiveness evaluation shall be made a part of the annual report, and the office shall adjust the direction of the master plan as may be necessary, as may be indicated or proven by its findings.
B. Such measurement means and criteria shall be based, in part, on specific program performance measures developed and refined by the department and the office, in cooperation with the Division of Administration.
C. The office shall have authority to contract with an independent, private firm, or a university business college or school to design the measurement means and criteria or monitor, study, and evaluate the performance of the programs and events.
Acts 1986, No. 585, §1.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1264. Submission of plan to generate state revenues; certification; appropriations to department

RS 51:1264 - Submission of plan to generate state revenues; certification; appropriations to department
A. The Department of Culture, Recreation and Tourism through the office of tourism is authorized to formulate a tourism development plan consisting of tourism promotion programs and cultural activities which is designed to and can be demonstrated to generate additional state revenues. The plan may be a part of the master plan provided in R.S. 51:1261 or may be a separate plan. The plan and an estimate of the amount of additional revenues to be generated in each fiscal year encompassed by the plan shall be submitted by the department to the Revenue Estimating Conference, and shall include for each fiscal year a detailed itemization of the expenditures required to implement the plan, an analysis of the impact of various components of the plan on estimated revenues, the assumptions used, an assessment of the impact of the plan on existing tourism and cultural activities, and the revenues generated by those activities, the sources of additional revenue anticipated, and such other information as may be required by the conference. The conference shall review the information submitted and may use whatever staff, information, and technical expertise which it may determine is required to evaluate the submitted plan and estimate. The Revenue Estimating Conference shall establish and certify an official estimate of the additional revenues to be generated by the proposed plan and shall include in its official estimate of state revenues for each fiscal year the amount of additional revenues estimated to be generated in that fiscal year under the tourism development plan.
B. The department may receive in each fiscal year an appropriation of up to one-half of the amount of additional revenues estimated by the Revenue Estimating Conference to be generated by the plan in that fiscal year. However, the amount so appropriated in any fiscal year shall not exceed five million dollars. Of the amount appropriated in each fiscal year at least twenty percent shall be designated for the support of cultural programs. Appropriations made pursuant to this Section shall in no way limit general fund appropriations to the department by the legislature in excess of the minimum amount herein established.
Acts 1990, No. 1089, §1, eff. July 1, 1990.
{{NOTE: SEE SECTION 2 OF ACT NO. 1089 OF 1990 R.S.}}
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1265. Logo for authentic Louisiana Cajun-Creole cuisine

RS 51:1265 - Logo for authentic Louisiana Cajun-Creole cuisine
A. The office of tourism is hereby authorized to develop and adopt an official logo to indicate authentic Louisiana Cajun-Creole cuisine in this state as follows:
(1) The office may register the logo as a trademark and may take appropriate steps to protect the logo from misuse or infringement.
(2) The office may license the use of the logo and may adopt rules for determining which persons will be allowed to use the logo.
(3) The office may establish, by rule, fees to be charged for the use of the logo.
(4) The office may expend funds to promote the logo.
B. The office may promulgate any other rules and regulations that it may deem necessary for the implementation and administration of this Section.
C. Any restaurant located in Louisiana shall be eligible to utilize the Louisiana Cajun-Creole cuisine logo.
Acts 1997, No. 1007, §1.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1282. Legislative findings and determinations; creation of district

RS 51:1282 - Legislative findings and determinations; creation of district
A. The legislature hereby finds and determines that the state has a role and responsibility in the development of the tourism industry as a means of assisting with the continuing economic problems of the state. The legislature further finds that as a result of the financial condition of the state it has become increasingly difficult to adequately fund tourism promotion. As a result of the foregoing, the legislature determines it essential and necessary to create a tourism assistance district and provide for it a source of revenue in order that it may engage in tourism promotion and development.
B. In furtherance of the aforesaid objective, the state does hereby create a special district to be known as the "Louisiana Tourism Promotion District", as a special taxing district whose boundaries are coterminous with the state of Louisiana and which shall be a body politic and corporate and a political subdivision of the state with all of the powers of a political subdivision and with such further powers and functions as are set forth in this Subpart. It is hereby determined that the creation of the district and the carrying out of its public purpose is in all respects a public and governmental purpose for the improvement of the health, safety, welfare, comfort, and security of the people of the state, and that said purposes are public purposes and that the district will be performing an essential governmental function and meeting a public obligation in the exercise of the powers conferred upon it by this Subpart.
Acts 1990, No. 1038, §1, eff. July 26, 1990.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1283. Definitions

RS 51:1283 - Definitions
Whenever used in this Subpart, unless a different meaning clearly appears in the context, the following terms, whether used in the singular or plural, shall be given the following interpretations:
(1) "Board" shall mean the board of directors of the district or any successor thereto.
(2) "Constitution" shall mean the constitution of Louisiana, as amended.
(3) "District" shall mean the special district and political subdivision created, organized, and existing pursuant to the provisions of this Subpart or any successor thereto.
(4) "State" shall mean the state of Louisiana.
Acts 1990, No. 1038, §1, eff. July 26, 1990.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1284. Administration of district; governing authority

RS 51:1284 - Administration of district; governing authority
A. The district shall be administered and governed by a board of directors of five persons appointed by the lieutenant governor, composed of:
(1) One member appointed from a list of three names supplied by the Louisiana Hotel-Motel Association.
(2) One member appointed from a list of three names supplied by the Louisiana Restaurant Association.
(3) One member appointed from a list of three names supplied by the Louisiana Retailers Association.
(4) One member appointed from a list of three names supplied by the Louisiana Travel Promotion Association.
(5) One member from a list of three names supplied by other tourist related organizations.
B. All appointed directors shall serve at the pleasure of the lieutenant governor. The lieutenant governor shall designate as chairman one of the directors appointed by him. The board shall elect one of their members as vice chairman and another as treasurer. The board shall appoint a secretary and such other officers, employees, and agents as are deemed necessary, who need not be directors of the district. A majority of the directors shall constitute a quorum, and a majority vote of the directors constituting the quorum shall be necessary for any action taken by the district. No vacancy on the board shall impair the right of a quorum to exercise all of the rights and perform all of the duties of the district. The board shall adopt bylaws and prescribe rules to govern its meetings and shall fix the place or places at which meetings shall be held.
C. The domicile of the district shall be Baton Rouge, Louisiana. The members of the board shall serve without salary or per diem allowance but shall be entitled to reimbursement for actual and necessary expenses incurred in the performance of official duties under this Subpart, such expenses not to exceed the rate of expense reimbursement allowed to state employees; provided, however, that such members are not, at the time such expenses are incurred, public employees otherwise entitled to such reimbursement.
Acts 1990, No. 1038, §1, eff. July 26, 1990; Acts 2008, No. 804, §2.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1285. Powers of district

RS 51:1285 - Powers of district
A. The district shall have all of the rights and powers necessary to carry out and effectuate the purposes and provisions of this Subpart. The district shall be subject to the Public Records and Public Meetings Law and to the extent not otherwise in conflict herewith, the Administrative Procedure Act, R.S. 49:950 et seq., and shall be empowered to utilize all rights and powers set forth in the Bond Validation Procedures Law. Nothing herein shall be construed so as to exempt the district from compliance with the applicable provisions of Louisiana laws pertaining to open meetings, public records, official journals, dual officeholding and employment, and the Code of Governmental Ethics.
B. Without limiting the generality of the foregoing, the district, as a body corporate and politic and a political subdivision of the state with full corporate powers, shall have the following rights and powers:
(1) To adopt bylaws for the regulation of its affairs and the conduct of its business.
(2) To adopt an official seal and alter the same at its pleasure.
(3) To maintain an office at such place as it may designate.
(4) To sue and be sued.
(5) To receive, administer, and comply with the conditions and requirements respecting any gift, grant, or donation of any property or money.
(6) To apply and contract for assistance from the United States or other public or private sources, whether in form of a grant or loan or otherwise.
(7) To make and execute contracts and other instruments necessary in the exercise of the powers and functions of the district under this Subpart, including contracts with persons, firms, corporations, and others.
(8) To employ an executive director, employees, accountants, financial advisors, underwriters, attorneys, and such other consultants as may be required in the judgment of the board and to fix and pay their compensation from funds available to the district therefor.
(9) To research and study, develop plans and programs designed to assist the state and units of local government in the promotion of tourism.
(10) To accept the mortgage, pledge, hypothecation, assignment, grant, or donation of any properties of the state.
(11) To exercise any and all other powers necessary to accomplish the purposes set forth herein.
Acts 1990, No. 1038, §1, eff. July 26, 1990.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1287. Legislative oversight and review

RS 51:1287 - Legislative oversight and review
Any rules or regulations promulgated or adopted by the Louisiana Tourism Promotion District shall be subject to legislative oversight by the House Commerce Committee and the Senate Committee on Commerce, Consumer Protection, and International Affairs in accordance with the Administrative Procedure Act. The district shall further submit a report to such committees, no later than October first of each year, relative to its activities and finances during the immediately preceding fiscal year. Such committees may also review the activities or finances of the district at such times as they deem appropriate.
Acts 1990, No. 1038, §1, eff. July 26, 1990; Acts 1994, No. 17, §1, eff. July 1, 1995; Acts 1994, 3rd Ex. Sess., No. 4, §1, eff. Sept. 1, 1994; Acts 2003, No. 183, §8.
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1303. Participation by local tax authorities in the tax free shopping program

RS 51:1303 - Participation by local tax authorities in the tax free shopping program
If any local tax authority adopts an ordinance or resolution authorizing a refund of its sales tax under the Louisiana Tax Free Shopping Program as provided for in this Chapter, the local tax authority may participate in the program.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1.
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1305. Retailer's participation

RS 51:1305 - Retailer's participation
A. Retailers who elect to participate in the tax free shopping program shall register with the refund agency and agree in writing with the refund agency as to the location and the method of operating an international traveler's refund desk for each of their participating stores, including a system of record keeping for refund forms issued from the desk.
B. Upon reaching agreement with the agency with regards to the operation of the refund desk for each store, the retailer shall be entitled to participate in the program. He shall receive or be entitled to:
(1) LTFS signs or decals for display at his participating stores. The style of and logo on such signs or decals shall be only those approved by the commission.
(2) A listing of the name, address and telephone number of each of his participating stores in the LTFS district shopping guide, if any.
(3) An initial supply of refund forms.
C. No retailer who participates in unfair methods of competition and unfair or deceptive acts or trade practices in the conduct of his business, or who is otherwise found to have violated R.S. 51:1405 or any rule or regulation adopted pursuant thereto shall participate in the Tax Free Shopping Program. The refund agency shall take immediate action to exclude such retailer from the program and recover any signs, decals, refund forms, or other indicia of program participation from the retailer. Such retailer shall not be entitled to a refund of any costs previously paid.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1991, No. 819, §1; Acts 1992, No. 285, §§1 and 2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2014, No. 106, §1, eff. May 16, 2014.
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1306. Application for refund; the refund form

RS 51:1306 - Application for refund; the refund form
At the time of a purchase, the retailer shall examine the international traveler's passport or other current official picture identification and, after confirming the identity of the international traveler, shall:
(1) Complete the refund form.
(2) Attach the invoices or receipts to the refund form.
(3) Detach the retailer's copy of each refund form and file it in his records pursuant to requirements of the refund agency and the commission.
(4) Return the refund form to the international traveler.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1992, No. 285, §§1 and 2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004, No. 48, §1, eff. May 21, 2004; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1.
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1308. Alternative refund by mail procedure

RS 51:1308 - Alternative refund by mail procedure
A. If the international traveler is unable to receive his refund at a refund center, he may claim his refund by mail in the following manner. Within a reasonable time after his return to his country of residence, the international traveler shall mail to the refund agency the following documents and statements:
(1) The original refund form and copies of the invoices or receipts.
(2) A copy of his passport and/or United States visitor's visa.
(3) A copy of his international transportation ticket.
(4) A signed statement specifying the reason why the international traveler could not personally claim the refund as provided in R.S. 51:1307.
(5) A signed statement specifying the location of the property purchased and a statement that such property will not be returned to the state.
B. The refund agency may investigate the facts and circumstances of the refund, as it deems necessary, and, if satisfied, shall issue a refund to the international traveler. The refund agency may reject the refund request in the manner provided for in R.S. 51:1307 and return the rejected refund form to the international traveler.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1989, No. 536, §1, eff. July 5, 1989; Acts 1992, No. 285, §§1 and 2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1.
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1309. Reimbursement of refund agency

RS 51:1309 - Reimbursement of refund agency
A. The refund agency shall record and file the refund agency's copy of the refund form, filed according to refund date. On or before the twentieth day of the month following the month in which the refund is made, the refund agency shall invoice the Department of Revenue and the appropriate local tax authority for reimbursement of cash refunds of state and local tax made during the previous month by filing with them the state and local copies of the refund form or, if authorized by the state or a local tax authority, a summary of such forms. Reimbursement of the refund agency by the department shall be considered a refund of sales tax by the department pursuant to R.S. 47:1621(C).
B. The refund agency shall establish a budget for the program, taking into account anticipated required appropriations for the program based on handling fees, state or local appropriations, any donations, and the expenses of its own compensation.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §§1 and 2, eff July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2014, No. 106, §1, eff. May 16, 2014; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1310. Appeals

RS 51:1310 - Appeals
A. Any international traveler whose refund has been rejected by a refund agent may appeal such rejection to the commission by sending a letter to the secretary stating why the refund should not have been rejected. The international traveler shall attach to the letter the information required in R.S. 51:1308(A)(1), (2), and (4).
B. The secretary shall mail copies of the appeal to the other commission members. The written decision of the commission shall be rendered within sixty days from receipt of the appeal.
C. If the commission rejects the refund, the secretary shall send a copy of the commission's decision and copies of the international traveler's appeal documents to the Louisiana Board of Tax Appeals and shall notify the international traveler of the action taken. Receipt of the documents by the board shall be deemed an appeal for a determination of an overpayment and the provisions of Chapter 17 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 shall apply, provided that the facts stated in the international traveler's appeal documents shall be accepted as constituting a prima facie case and the presence of the international traveler shall not be necessary for disposition of the case; and further provided that no interest shall be awarded on any refund granted.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1311. Return to state of property purchased

RS 51:1311 - Return to state of property purchased
If tangible personal property for which a refund was lawfully issued under this Chapter is later returned to Louisiana for use for a taxable purpose, the property shall be subject to use tax as of the time it is brought into the state, subject to the credit provided in R.S. 47:303(A).
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1312. Authority of the secretary

RS 51:1312 - Authority of the secretary
A. The secretary shall have the authority and may use the procedures provided to him in Chapter 18 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 to audit or investigate the tax free shopping program or to collect any tax, interest, penalty or other monies due from any retailer, international traveler, or the refund agency, or to otherwise enforce or administer the provisions of this Chapter.
B. The secretary may also promulgate rules and regulations regarding the accounting of or internal controls for the tax free shopping program and any such rule or regulation shall be implemented and enforced by the refund agency and the commission.
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
2023 Louisiana Laws › Revised Statutes › Title 51 - Trade and Commerce › §51:1313. Miscellaneous

RS 51:1313 - Miscellaneous
A. The provisions of this Chapter shall not affect the exemptions provided in Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950 for the sale, purchase, import, or storage of property for export or use out of state.
B. Any advertising program by a retailer or by or on behalf of the tax free shopping program shall not be subject to R.S. 47:304(F).
Acts 1988, No. 535, §1, eff. July 8, 1988; Acts 1992, No. 285, §2, eff. July 1, 1992; Acts 1997, No. 1291, §2; Acts 1998, No. 50, §1; Acts 2001 1st Ex. Sess., No. 7, §1; Acts 2004 1st Ex. Sess., No. 14, §1; Acts 2006, No. 76, §1; Acts 2008, No. 232, §1; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).
NOTE: Acts 1988, No. 535, §3 provided for termination on July 1, 1992; Acts 1992, No. 285, §3, extended the date to July 1, 1997; Acts 1997, No. 1291, §2, extended the date to July 1, 1999; Acts 1998, No. 50, §1, extended the date to July 1, 2001; Acts 2001, 1st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1st Ex. Sess., No. 14, §1, extended the date to July 1, 2007; Acts 2006, No. 76, §1, extended the date to July 1, 2009; Acts 2008, No. 232, §1, extended the date to July 1, 2013; Acts 2012, No. 435, §1, extended the date to July 1, 2017; Acts 2017, No. 318, §2, removed the termination date from Act No. 535 of the 1988 R.S. and placed it in R.S. 51:1301(D).