Organizing an event
Sales Tax Exemptions in Louisiana
When you set up your event, you鈥檒l have to answer a couple brief questions in Tax Settings. Tax won鈥檛 be charged to you or the attendee if your event is an athletic or entertainment event held for or by an elementary or secondary school or you qualify for any other exemption under Louisiana law listed below. For more information on state specific tax exemptions, please reference the听听website.
In this article
Little Theater tickets
Tickets to musical performances of nonprofit musical organizations
Admissions to entertainments furnished by certain domestic nonprofit corporations
Nonprofit organizations
Fairs, festivals, and expositions sponsored by nonprofit organizations
Little Theater tickets
The sales tax imposed by taxing authorities shall not apply to the sale of admission tickets by Little Theater organizations. ()
Tickets to musical performances of nonprofit musical organizations
The sales tax imposed by taxing authorities shall not apply to the sale of admission tickets by domestic nonprofit corporations or by any other domestic nonprofit organization known as a symphony organization or as a society or organization engaged in the presentation of musical performances; provided that this Section shall not apply to performances given by out-of-state or nonresident symphony companies, nor shall this Section apply to any performance intended to yield a profit to the promoters thereof. ()
Admissions to entertainments furnished by certain domestic nonprofit corporations
The sales tax imposed by taxing authorities shall not apply to the sale of admissions to entertainment events furnished by recognized domestic nonprofit charitable, educational and religious organizations when the entire proceeds from such sales, except for necessary expenses connected with the entertainment events, are used for the purposes for which the organizations furnishing the events were organized. ()
Nonprofit organizations
The sales and use tax鈥 shall not apply to sales of tangible personal property at, or admission charges for, outside gate admissions to, or parking fees associated with, events sponsored by domestic, civic, educational, historical, charitable, fraternal, or religious organizations, which are nonprofit鈥 The sales and use tax ... shall not apply to an event sponsored by a domestic nonprofit organization that is exempt from tax under Section 501(c)(3) of the Internal Revenue Code when the event provides Louisiana heritage, culture, crafts, art, food, and music, and the sponsor has contracted for production management and financing services for the event鈥 For more details, please refer to the citation. ()
Fairs, festivals, and expositions sponsored by nonprofit organizations
The sales and use tax imposed by the state of Louisiana under R.S. 47:302(C) and R.S. 47:321 shall not apply to all outside gate admissions to grounds and parking fees at fairs and festivals sponsored by recognized nonprofit organizations chartered under the state of Louisiana. ()