Frequently Asked Questions
Does a tax-exempt organization have to collect and remit Louisiana state sales tax?
Yes. If you are a tax-exempt association, full-time business or a hobby, you must collect Louisiana sales tax on all food and retail sales.
Bona fide 501(c) (3) non-profit organizations and other non-profit organizations are subject to report and pay sales tax based on their total sales for the event. Nonprofit organizations are subject to collecting and remitting sales tax to the Louisiana Department of Revenue unless they applied for and received an annual LDR-approved exemption (Form R-1048) prior to the event date. This form is for use by any nonprofit domestic, civic, educational, historical, charitable, fraternal, or religious organization when applying for an exemption from the collection of state sales tax on parking fees, admissions, or sales of tangible personal property by the organization at fund-raising events.
All applications must be submitted at least thirty days before the first fundraising event to allow time for processing.