What is included in the taxable service of “furnishing of admissions”?


All of the following activities are considered the “furnishing of admissions”:

  1. Sales of tickets (as well as fees and other charges) for admissions to places of amusement, recreational events, entertainment, exhibitions, displays, athletic entertainment and similar events.
  2. Charges for participation in games and amusement activities, including fees to participate on sports teams or in sports leagues or tournaments.
  3. Furnishing access to clubs, or access to or use of amusements, entertainment, athletic or recreational facilities for a fee. This includes gym memberships.
  4. Coin-operated amusement devices, include:
    • massage chairs
    • video games
    • pinball games
    • table games such as billiards and air hockey
    • redemption games that may award prizes such as the claw and Skeet-Ball.


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.


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