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, click the “Fairs, Festivals, and Other Special Events” link below.

Fairs, Festivals, and Other Special Events

R-1029SE Special Events Return tax form.

Effective July 1, 2018, the State of Louisiana sales tax rate is 4.45% of the gross sales amount. Vendors and promoters must also contact local taxing authorities for local sales tax rates where special events are held.