SALT Report 1560 – The Louisiana State Legislature recently passed a bill that extends the sunset date for the Louisiana Tax Free Shopping Program from July 1, 2013 to July 1, 2017. The Program allows individuals traveling in the United States to apply for a refund of sales taxes paid on items purchased from retailers participating in the program.
When making a purchase, the international visitor pays the purchase price, including the sales tax, and is given a voucher, along with a sales receipt or invoice. To obtain the refund, visitors must present all vouchers and sales receipts as well as passports and an international travel ticket at one of four Refund Centers located in the state. The refund is paid in US currency up to $500 and checks are issued for refunds exceeding $500.
The sales tax refund is available for tangible items purchased at tax-free stores that will be permanently removed from the United States. However, there is no refund for sales taxes paid for personal services, such as: hotels, restaurants, entertainment and transportation.
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