Frequently Asked Questions
Special Events, Craft Shows & Trade Shows
What if I’m a Nonprofit organization, do I have to collect sales tax on my sales?
Nonprofit organizations are subject to collecting and remitting sales tax to the Louisiana Department of Revenue, unless they applied for and recevied 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 exemption from the collection of state sales tax on parking fees, admissions to, or sales of tangible personal property by the organization at fund-raising events.
Approval of the application does not exempt the applicant from taxes required by law to be paid on the applicant’s purchases.
Also note that vendors participating in the nonprofit event must collect and remitted 5% Louisisna sales tax on sales that occur during the event.
Below is the link to the 2017 Annual Application for Exemption request form R-1048
What is an event?
An event is an occurrence, occasion, activity or function at which merchandise is sold or traded or taxable services are provided.
Who is a vendor?
A vendor is defined as a person or entity selling merchandise, providing a taxable service or attending to an informational booth. A vendor may also be referred to as a seller, exhibitor or booth owner.
Who is a promoter?
A promoter is defined as a person or entity (partnership, corporation, association or organization) that arranges, promotes or sponsors an event. A coordinator may be referred to as an organizer or promoter.
Do all vendors need a Louisiana Sales Tax Account Number?
All retailers participating in the special event must have a Louisiana sales tax account or one will be provided at the event.
How do I register for a casual sales tax number used by special event vendors?
If you are opening a new business you can register your casual sales tax account by filling out form R-16019 CR1 below. Your Louisiana Revenue Account Number will be mailed to you within 4-6 weeks.
If you have questions about the application, contact LDR at 855-307-3893.
Why must I collect and remit sales taxes?
The simplest answer is that it is the law. Provided everyone complies, sales tax ensures fair opportunity for all vendors.
Are admissions taxable?
Yes, admissions to any place providing amusement, entertainment or recreational services require sales tax.
Is there sales tax on food?
Yes, sales tax is required on all prepared food sales except for foods and beverages that are for preparation and consumption in the home.
What if I didn't collect sales tax?
The bottom line is – you did collect sales tax. Sales tax is collected on all sales. Sales tax may be added to the price of an item or included in the price of an item. If sales tax is included in the price of an item, the vendor must post, in a conspicuous location, a sign stating "All prices include sales tax". You are responsible for sales tax whether you intentionally collected it or not.
What if I lost my event sales tax packet?
What are the responsibilities of an event coordinator?
1) notify the louisiana department of revenue of the date(s) of the event, and provide a contact name with an address or telephone number. this can be done by faxing the information to mary williams at 225-923-4066, attn special events or by emailing the list to firstname.lastname@example.org.
2) Distribute all materials furnished by the Louisiana Department of Revenue to participating vendors. Packets will be provided by the Louisiana Department of Revenue.
3) Educate participants of the state and local sales tax rate for the jurisdiction on the date(s) of the show. This information is provided in the special event packets.
4) Provide a list with business name, owners name, address, phone number, and email address of all participating vendors 2 weeks prior to the event, preferably in an Excel spreadsheet format. Within 2 weeks after the event, provide an updated list of vendors, including any cancellations, additions or changes.
Must the event coordinator list all participating vendors?
Yes. The Event Coordinator is required to report all vendors at the event, including those whose sales may be exempt from sales tax or those only displaying and not selling merchandise.
How do I find the Local Sales Tax Rate by Jurisdiction?
- Where do I find more information on Special Events, Craft Shows & Trade Shows?
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