Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Is sales tax the only tax I owe when I participate at a trade shows or convention?

If you are a food and beverage vendor, you may be responsible for filing and remitting the New Orleans Exhibition Hall Authority Tax return. Any food service establishment with food and/or beverage sales in Orleans Parish and the New Orleans International Airport must file a return. Food service establishments with $200,000 or more in taxable food and/or beverage sales in the preceding year must collect the New Orleans Exhibition Hall Authority (NOEHA) tax. For sales tax purposes, a food service establishment is any fixed or mobile business in which food or beverages are prepared for sale or service either on or off the premises.