RS 51:1302     

§1302. Definitions

            For purposes of this Chapter, the following words and terms shall have the meaning ascribed to them in this Section unless the context clearly indicates otherwise:

            (1) "Commission", "Louisiana Tax Free Shopping Commission", or "LTFS Commission" means the commission established in the Department of Revenue and Taxation pursuant to this Chapter.

            (2) "Handling fee" means a fee charged to an international traveler for processing each refund.

            (3) "International traveler" means any individual traveling in the United States for a three-month period or less with a foreign passport and/or with a current United States visitor's visa and an international transportation ticket. Resident aliens, foreign students living in the United States, and citizens of the United States residing in foreign countries shall not be considered international travelers and shall not participate in the program.

            (4) "Invoice or receipt" means a printed, numbered invoice or receipt which clearly identifies the vendor, the property purchased, the date of purchase, and the sales taxes paid.

            (5) "Local tax authority" means a political subdivision which levies a tax upon the sale of tangible personal property.

            (6) "LTFS signs or decals" means signs or decals issued by the refunding agency to retailers to be placed at the retailer's participating stores as required or permitted by the agency.

            (7) Repealed by Acts 2014, No. 106, §2, eff. May 16, 2014.

            (8) "Purchase" means a sales-taxable purchase within the state by an international traveler of corporeal movable property which is permanently removed from the state by the international traveler. Purchases of food and beverages which are consumed within the state shall not be eligible for a sales tax refund.

            (9) "Refund" means either:

            (a) A cash payment in any currency authorized by the commission, unless the refund is valued at over five hundred United States dollars, in which case it shall mean payment by a check in such currency.

            (b) A credit card refund as provided for in R.S. 51:1307(D).

            (10) "Refund agency" means the entity selected by the commission to operate the tax free shopping program within the state.

            (11) "Refund agent" means an officer, employee, or other agent of a refund agency who is specifically charged with operation of the sales tax refund procedure.

            (12) "Refund agent's seal" means a device to stamp a refund form which indicates that it has been validated by a refund agent.

            (13) "Refund center" means an office or location in the state where the commission has chosen to place refund agents to make tax refunds under this Chapter.

            (14) "Refund form" means the form provided by the commission to obtain refunds under the LTFS Program.

            (15) "Retailer" means any merchant selling corporeal movable property who qualifies a store or stores to participate in the Louisiana Tax Free Shopping Program pursuant to R.S. 51:1305. Retailer also means any employee of the merchant specifically designated by him and approved by the refunding agent to operate the refund procedure.

            (16) "Secretary" means the secretary of the Department of Revenue.

            (17) "Store" means each location or establishment at which a retailer does business and which is qualified to participate in the LTFS program.

            (18) "Ticket" means an international transportation ticket.

            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; Acts 2014, No. 106, §2, 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).