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

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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