Acts 25 & Act 26 of the 2016 First Extraordinary Session of the Louisiana Legislature regarding nonprofit exemptions

Effective April 1, 2016, various events sponsored by domestic nonprofit, charitable, religious and educational organizations will be subject to 5 percent state sales tax from April 1, 2016, through June 30, 2016. This includes, but is not limited to: sales of admissions to entertainment events; admissions, parking and sales at fundraising events; all outside gate admissions; and parking fees at fairs and festivals sponsored by nonprofit organizations.

If your organization has received an approved Application for Exemption from Collection of Louisiana Sales Tax at Certain Fundraising Activities (Form R-1048) for a particular fundraising event or activity that is being held after April 1, 2016, it is no longer valid. Any event held after April 1, 2016, is subject to the new sales tax requirements.

For more information,visit www.revenue.louisiana.gov and review:

• Revenue Information Bulletin 16-012 State Sales Tax Exemptions and Exclusions Applicable to La. R.S. 47:302, 321 and 331;
• Revenue Information Bulletin 16-013 Imposition of a New One-Cent Sales and Use Tax;
• Revenue Information Bulletin 16-014 Taxability of Dues Paid to Nonprofit, Civic Organizations Which Entitle the Member to Receive Access to Clubs or the Privilege of Having Access to or the Use of Amusement, Entertainment, Athletic, or Recreational Facilities; and
• Acts 25 and 26 – Taxable Rate of Transactions for Exemptions and Exclusions

Or contact LDR’s Business Tax Enforcement Division at 1-855-307-3893 or sales.inquiries@la.gov.