§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).