Fairs, Festivals, and Other Special Events

Taxing jurisdictions, venues, promoters, vendors, and others can find Louisiana Department of Revenue (LDR) information regarding vendor responsibilities, registration, points of contact, tax rates, and filing of returns for special events by contacting a special event tax officer by email at [email protected].

Collecting sales tax at special events ensures fair treatment to all customers and vendors, and helps both state and the local economies. The vendor collects sales tax from the consumer and remits it to the state. The money collected funds schools, roads, and police and fire protection throughout the state.

LDR requires that all persons and entities making retail sales within the State of Louisiana collect and remit sales tax, even if selling only one time per year.

Local taxing authorities should be aware of all special events occurring in their jurisdictional area and coordinate with LDR to ensure all vendors are submitting accurate and timely sales tax returns and remittances. Special events include fairs, craft shows, trade shows, flea markets, art shows, farm markets, concerts, festivals, carnivals, swap meets, and fund raising events. They may also include conventions, picnics and other gatherings where retail sales are made.

Promoters are required to provide LDR with notification of an event and a list of all participating vendors.

For more information see the Fairs, Festivals, and Other Special Events FAQs.

R-1029SE Special Events Return tax form.

Form R-1029SE Interactive Help Guide

Effective January 1, 2025, the State of Louisiana sales tax rate is 5% of the gross sales amount. Vendors and promoters must also contact local taxing authorities for local sales tax rates where special events are held.

Updated June 12, 2025


Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.