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.

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.

  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.

*The sale of admissions to athletic and entertainment events held for or by public, parochial, and private elementary and secondary schools is exempt under R.S. 305.6(5).