Louisiana Tax
Free Shopping
Louisiana Tax Free Shopping provides refunds of Louisiana
state sales tax and in some cases,
local sales tax. The Tax Free Shopping Program is the first and
only such program offered by any state in the U.S.
Eligible Purchases
Tax Free Shopping provides a refund of sales taxes charged
for items purchased in those Louisiana shops enrolled in the
program.
The sales tax refund applies to purchases of tangible personal
property that is taken with the international visitor when leaving
the state.
The refund does not apply to services, hotel charges, car
rentals, food and beverages, and personal goods bought for use
while in Louisiana.
Only purchases made at participating shops qualify.
Procedure
International visitors pay the normal sales tax at the time
of purchase and request a refund voucher from the qualified shop.
The visitor need
only show his foreign passport to request a tax refund voucher
from a Louisiana Tax Free Shopping member merchant. Canadians
may
substitute a driver's license or birth certificate for a passport.
The visitor will be charged the full price including tax
for his purchase. Along with a receipt for the purchase,
the visitor will be given a
voucher in the amount of the sales tax refund. Vouchers
and receipts must be kept and presented in order to receive
a refund.
The voucher and sales receipts are presented at the Louisiana
Tax Free Shopping Refund Center at the New Orleans International
Airport,
along with the visitor's return ticket and passport.
Conditions
Two conditions must be met: 1) a valid foreign passport and
2) an airline or other international round-trip travel ticket
of up to 90 days duration.
Canadians only may substitute a driver's license or birth certificate
for a passport.
Restrictions
Resident aliens and foreign students are not eligible to participate
in the program. United States citizens living in another country
and persons holding
dual citizenship in the U.S. and another country are also not
eligible.
Mail Refunds
Visitors may choose instead to mail the vouchers to receive the tax refund. To obtain a refund by mail, the visitor must send: