Frequently Asked Questions
Fairs, Festivals, and Other Special Events
What if I am 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 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 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 4.45% Louisiana sales tax on sales that occur during the event.
Below is the link to the Annual Application for Exemption request form R-1048.
The Louisiana Department of Revenue does not collect local sales and use taxes. You must contact the local jurisdiction to find out the local rate and how to remit their payment to them. You may check the link below for contact information for the locals.
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 hosting 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.
What are the responsibilities of a promotor or an event coordinator?
- Notify the Louisiana Department of Revenue with the promotor or event coordinator’s name, address, telephone number, email address, and the date(s) of the event in which you are hosting. Additionally, provide the business name, owners name, address, phone number, and email address of all participating vendors at least 30 days 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. All of this information must be emailed to us at firstname.lastname@example.org.
- Distribute all materials furnished by the Louisiana Department of Revenue to participating vendors. Packets will be provided by the Louisiana Department of Revenue to certain promoters or event coordinators. If the promotor or event coordinator has not received the packet, please provide the following information to all vendors attending the event: “Access www.revenue.louisiana.gov to obtain the R-1029SE Sale Tax form (Fairs, Festivals, and Other Special Events Sales Tax Return). When filing the return please include the date and name of the event in which the sales are being reported. Mail the Sales Tax form and payment to the address listed on the R-1029SE Sales Tax Return.”
- Educate participants on the state and local sales tax rate for the jurisdiction on the date(s) of the show.
What if I lost my event sales tax packet?
If you have misplaced your sales tax packet for the event, please print the Fairs, Festivals, and Other Special Events Sales Tax Return, R-1029SE or email email@example.com. The return may be found in the Forms section of the Louisiana Department of Revenue’s website under “Businesses”.
Do all vendors need a Louisiana Sales Tax Account Number?
All retailers participating in the special event must have a Louisiana sales tax account. If you already have a Louisiana sales tax account you may report sales made at fairs, festivals, and other special events on your regular Sales tax return (R-1029).
If you are opening a new business, and you regularly do business in Louisiana, you are encouraged to register for a sales tax account through LaTAP..
If you are an out of state vendor or one who does not regularly do business in Louisiana, you may register your casual sales tax account by filling out form R-16019 CR1. In Part 2 of the form, Check Box “C/other”, and specify that you are a vendor at fairs or festivals, write in “casual filer”.
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. Louisiana Revised Statute 47:301 et seq. is the authority on sales tax. Sales tax is imposed on the sales, use, consumption, lease or rental, distribution and the storage for use or consumption within a taxing jurisdiction of tangible personal property, and upon the sales of certain services. The tax in each instance is collectible from the vendor.
Vendors are required to collect sales tax from their customers, file a return, and remit the tax to LDR.
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. Food sold in a heated state is taxable. Soft drinks that are sold with a cup, glass or straw are taxable; and are not considered food sold for preparation and consumption in the home. Alcoholic beverages, malt beverages and beer, tobacco products, distilled water, water in bottles, carbonated water, ice, and “dry ice” are not considered to be food.
What if I didn't collect sales tax?
The bottom line is – you did collect sales tax. You are responsible for sales tax whether you intentionally collected it or not. 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".
Where do I find more information on Special Events, Craft Shows & Trade Shows?
Contact for Additional Information
Louisiana Department of Revenue
P.O. Box 3138
Baton Rouge, LA 70821-3138
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