§ 35-3. Tax-free shopping program.

Latest version.

(a)

Purpose. The parish desires to increase its share of foreign travelers, and if the parish participates in the state tax-free shopping program foreign travelers will be refunded parish sales taxes paid on hard and soft goods, and the number of foreign travelers to the parish is expected to increase if foreign travelers are refunded sales taxes spent on hard and soft goods.

(b)

Authorization. The parish hereby authorizes a refund of its sales taxes under the state tax-free shopping program as provided in R.S. 51:1301 et seq.

(c)

Handling fees. The parish agrees to appropriate its proportionate share of the handling fees charged on refunds pursuant to R.S. 51:1307.

(Ord. No. 17589, §§ 1, 2, 9-14-88)

Cross reference

Sales and use tax, § 35-16 et seq.

                    
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