Louisiana § RS 51:1286 - Sales and use tax

§ RS 51:1286. Sales and use tax

            A. In order to provide funds for the purpose of assisting the state in the promotion of tourism, after allocation of money to the Bond Security and Redemption Fund as provided in Article VII, Section 9(B) of the Constitution of Louisiana, the treasurer shall deposit in and credit to the district, three percent of the avails of the tax imposed by R.S. 47:331.

            B.(1) The proceeds of the tax herein authorized shall be irrevocably pledged and dedicated for the purposes and in the order of priority as provided in Paragraph (2) of this Subsection.

            (2)(a) For paying costs annually incurred that are associated with the levy and collection of the sales tax authorized by this Subpart.

            (b) To transfer such amounts as may be determined by the district to the Department of Culture, Recreation and Tourism for the promotion of the state's tourism industry through the purchase of media advertisement, including but not limited to newspaper, magazine, billboard, radio, and television advertisement.

            (c) To transfer such amounts as may be determined by the district to the Department of Culture, Recreation and Tourism to assist the state in the promotion of tourism; provided that any funds used by the department for the purchase of in-state media advertisement shall not exceed ten percent of all funds used for the purchase of media advertisement, and that such expenditures are consistent with the office of tourism's strategic plan for marketing.

            (3) Any expenditure of funds by the Department of Culture, Recreation and Tourism from amounts transferred by the district in accordance with Paragraphs (1) and (2) of this Subsection shall be by annual appropriation by the legislature and shall be consistent with the tourism strategic plan.

            C. The district may contract with the state for the collection of said sales and use taxes under such terms and conditions as it may deem appropriate and may adopt such rules and regulations pursuant thereto regarding the enforcement and collection of the tax authorized by this Section.

            Acts 1990, No. 1038, §1, eff. July 26, 1990; Acts 1993, No. 624, §1, eff. July 1, 1993; Acts 1996, 1st Ex. Sess., No. 61, §1, eff. July 1, 1996; Acts 1997, No. 1291, §1, eff. July 1, 1998; Acts 1999, No. 1025, §2, eff. July 1, 2000, and §3, eff. July 1, 2003; Acts 2002, 1st Ex. Sess., No. 154, §1, eff. July 1, 2002; Acts 2004, No. 114, §1; Acts 2005, No. 20, §1; Acts 2005, No. 464, §1, eff. July 1, 2005; Acts 2007, No. 30, §§1, 2, eff. July 1, 2007; H.C.R. No. 31, 2020 R.S; H.C.R. No. 5, 2021 R.S.; Acts 2024, 3rd Ex. Sess., No. 10, §2, eff. Dec. 4, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §3, eff. Dec. 4, 2024; Acts 2025, No. 384, §6, eff. June 20, 2025.

NOTE: See Section 2 of Act 61 of 1996 1st Ex. Sess., re: Joint Legislative Budget Committee approval.