Can an exporter apply for a refund on fuel that is exported with Louisiana tax and/or fee paid?

Yes, if all statutory requirements are met. LA R.S. 47:818.37(A) provides that no person shall engage in or do business in this state in any of the following capacities without having first obtained the appropriate license(s):

1. A supplier who may also act as a terminal operator, permissive supplier, distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
2. A permissive supplier who may also act as a distributor, importer, exporter, blender, motor fuel transporter, or aviation fuel dealer without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
3. A distributor who may also act as an importer, exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
4. An importer who may also act as an exporter, blender, or motor fuel transporter without securing a separate license but who is subject to all other conditions, requirements, and liabilities imposed on those license holders.
5. A terminal operator.
6. An exporter.
7. A motor fuel transporter.
8. A blender.
9. An interstate motor fuel user.
10. An aviation fuel dealer.

If appropriately licensed, per LA R.S. 47:818.37(B), the exporter may apply for a refund of taxes paid.