La. Stat. tit. 51 § 1303

Current with changes from the 2024 3rd Extraordinary Session effective on or before 1/1/2025

Section 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.

La. R.S. § 51:1303

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.

Repealed by Acts 2024EX3, No. 11,s. 4, eff. 12/4/2024, app. 1/1/2025.

Acts 1988, No. 535, §1, eff. 7/8/1988; Acts 1989, No. 536, §1, eff. 7/5/1989; Acts 1992, No. 285, §2, eff. 7/1/1992; 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 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, 1^st Ex. Sess., No. 7, §1, extended the date to July 1, 2004; Acts 2004, 1^st 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).