Are admission charges and entry fees taxable?


Yes. The sales of tickets or admission fees to events, places of amusement, entertainment, exhibition, sports, and other recreational activities are subject to State of Louisiana sales tax, unless specifically exempt by law. The event promoter, sponsor, organizer, or ticket agent collecting the admission is responsible for collecting and reporting sales tax on the admission fees. Booth fees, floor space fees and rental charges for selling/displaying space, by whatever name, are not subject to sales tax.

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.


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