Fairs, Festivals, and Other Special Events

1. What is Sales Tax?

2. What is the current Louisiana state sales tax rate?

3. Why do I have to pay two taxes?

4. What is an event?

5. Who is a vendor?

6. Who is a promoter?

7. What are the responsibilities of a promotor or an event coordinator?

8. How can I register with the Louisiana Department of Revenue if I sell items at special events?

9. Are amounts charged for vendor space (used to display products for sale at shows) subject to state and local sales tax?

10. What is a dealer?

11. Are admission charges and entry fees taxable?

12. Is there sales tax on food?

13. What if I didn't collect sales tax?

14. Does a tax-exempt organization have to collect and remit Louisiana state sales tax?

15. Can I fill out the paperwork online? What are the steps?

16. What if I lost my event sales tax packet?

17. Is sales tax the only tax I owe when I participate at a trade shows or convention? 

18. Once I submit the initial application, what happens next?

19. Why are state and local tax agents collecting on-site?

20. Do I mail payment, or will someone collect it?

21. Can I pay via credit card online?

22. What sort of sales, transactions or activities require a permit or license?

23. At any time, is a nonprofit (an association with members only in attendance, and not open to the public) exempt from sales tax? 

24. Who must submit a Louisiana revenue account number application?

25. What should a vendor do prior to the event?

26. Can vendors/promoters collect and obtain all permits and distribute on-site to booths?

27. Must the promoter list all participating vendors? 

28. Under what circumstances can a taxing authority seize a special events vendor’s assets?

29. Where do I get help with special events if I need to speak to someone with the State of Louisiana?

30. Are sales of one-of-a-kind pieces of art subject to Louisiana state sales tax?