§1286. Sales and use tax
A. In order to provide funds for the purpose of assisting the state in the promotion
of tourism, after allocation of money to the Bond Security and Redemption Fund as provided
in Article VII, Section 9(B) of the Constitution of Louisiana, the treasurer shall deposit in
and credit to the district, three percent of the avails of the tax imposed by R.S. 47:331.
B.(1) The proceeds of the tax herein authorized shall be irrevocably pledged and
dedicated for the purposes and in the order of priority as provided in Paragraph (2) of this
Subsection.
(2)(a) For paying costs annually incurred that are associated with the levy and
collection of the sales tax authorized by this Subpart.
(b) To transfer such amounts as may be determined by the district to the Department
of Culture, Recreation and Tourism for the promotion of the state's tourism industry through
the purchase of media advertisement, including but not limited to newspaper, magazine,
billboard, radio, and television advertisement.
(c) To transfer such amounts as may be determined by the district to the Department
of Culture, Recreation and Tourism to assist the state in the promotion of tourism; provided
that any funds used by the department for the purchase of in-state media advertisement shall
not exceed ten percent of all funds used for the purchase of media advertisement, and that
such expenditures are consistent with the office of tourism's strategic plan for marketing.
(3) Any expenditure of funds by the Department of Culture, Recreation and Tourism
from amounts transferred by the district in accordance with Paragraphs (1) and (2) of this
Subsection shall be by annual appropriation by the legislature and shall be consistent with
the tourism strategic plan.
C. The district may contract with the state for the collection of said sales and use
taxes under such terms and conditions as it may deem appropriate and may adopt such rules
and regulations pursuant thereto regarding the enforcement and collection of the tax
authorized by this Section.
Acts 1990, No. 1038, §1, eff. July 26, 1990; Acts 1993, No. 624, §1, eff. July 1,
1993; Acts 1996, 1st Ex. Sess., No. 61, §1, eff. July 1, 1996; Acts 1997, No. 1291, §1, eff.
July 1, 1998; Acts 1999, No. 1025, §2, eff. July 1, 2000, and §3, eff. July 1, 2003; Acts 2002,
1st Ex. Sess., No. 154, §1, eff. July 1, 2002; Acts 2004, No. 114, §1; Acts 2005, No. 20, §1;
Acts 2005, No. 464, §1, eff. July 1, 2005; Acts 2007, No. 30, §§1, 2, eff. July 1, 2007;
H.C.R. No. 31, 2020 R.S; H.C.R. No. 5, 2021 R.S.; Acts 2024, 3rd Ex. Sess., No. 10, §2, eff.
Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §3, eff. Dec. 4, 2024; Acts 2025, No. 384,
§6, eff. June 20, 2025.
NOTE: See Section 2 of Act 61 of 1996 1st Ex. Sess., re: Joint Legislative
Budget Committee approval.