§1307. Refund procedure

A. Upon his departure from Louisiana, the international traveler shall present his passport and/or current United States visitor's visa, the refund form and the attached invoices and receipts, and his international transportation ticket of less than three months' duration, to a refund agent at a designated refund center. The refund agent shall:

(1) Examine the passport and/or United States visitor's visa and confirm the identity of the international traveler.

(2) Examine the refund form to insure that it conforms to the information on the attached invoices or receipts.

(3) Examine the ticket to confirm that it belongs to or will be used by the international traveler.

(4) Examine the property purchased if he deems it necessary, or otherwise verify that the property is being permanently taken from the state.

B.(1) If the refund agent is satisfied by his review of the documentation and, if necessary, his inspection of the property, that the property was purchased from a retailer with payment of the sales tax indicated on the refund form, that it has not been substantially used in Louisiana, and that it is being permanently taken from the state by the international shopper, he shall then validate the refund form, stamp the invoices or receipts "Sales Tax Refund Made", and shall make a tax refund as provided in Subsection C of this Section.

(2) If he is not satisfied, he shall reject the refund form and provide a rejection form to the international traveler that describes the reason or reasons for the rejection.

C. The refund may consist of a credit card refund as provided for in Subsection D of this Section, or of a cash or check payment in any currency deemed appropriate by the commission, without interest to the international traveler, of the total sales tax of the state and of any participating local tax authority paid by the international traveler as reflected on the invoices or receipts and as verified by the refund form, less the handling fee charged. The international traveler's copy of the refund form will be kept by the refund agent. The invoices or receipts which were attached to the refund form shall be returned to the international traveler, stamped "Sales Tax Refunded".

D. The refund may consist of the issuance by the refund agency of a credit for the amount of tax paid, less the handling fee, against the credit card account utilized by the international traveler in making his purchases. The commission shall provide for the following:

(1) The circumstances, if any, under which such credit card refunds will be issued.

(2) The procedure for making such refunds by the refund agency.

(3) The specific credit cards for which such refunds may be issued.

(4) The handling fee which may be charged on refund forms for which such credit card refunds are issued.

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).