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


Yes. If you are a tax-exempt association, full-time business or a hobby, you must collect Louisiana sales tax on all food and retail sales. Bona fide 501(c) (3) non-profit organizations and other non-profit organizations are subject to report and pay sales tax based on their total sales for the event. 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 an exemption from the collection of state sales tax on parking fees, admissions, or sales of tangible personal property by the organization at fund-raising events. All applications must be submitted at least thirty days before the first fundraising event to allow time for processing.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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.