Special Events, Craft Shows & Trade Shows

Special Events, Craft Shows, Trade Shows

Taxing jurisdictions, venues, promoters, vendors, and others can find Louisiana Department of Revenue (LDR) information regarding vendor responsibilities, registration, points of contact, the tax rate, and filing of returns for special events by contacting a special event tax officer by email at special.events@la.gov.

Taxpayer Information

Collecting sales tax at special events ensures fair treatment to all customers and vendors, and helps both state and the local economies. The vendor collects sales tax from the consumer and remits it to the state. The money collected funds schools, roads, and police and fire protection throughout the state.

LDR requires that all persons and entities making retail sales within the State of Louisiana collect and remit sales tax, even if selling only one time per year.

Local taxing authorities should be aware of all special events occurring in their jurisdictional area and coordinate with LDR to ensure all vendors are submitting accurate and timely sales tax returns and remittances. Special events include fairs, craft shows, trade shows, flea markets, art shows, farm markets, concerts, festivals, carnivals, swap meets, and fund raising events. They may also include conventions, picnics and other gatherings where retail sales are made.

Promoters are required to provide LDR with notification of an event and a list of all participating vendors.

Contact for Additional Information

special.events@la.gov

Louisiana Department of Revenue
Special Events
1450 Poydras St.
Suite 800
New Orleans, La 70112
Fax: 225-923-4066

**The State of Louisiana sales tax rate = 5% of the gross sales amount. Vendors and promoters must also contact local taxing authorities for local sales tax rates were special events are held.

Frequently Asked Questions

What if I’m a Nonprofit organization, do I have to collect sales tax on my sales?

Nonprofit organizations are subject to collecting and remitting sales tax to the Louisiana Department of Revenue, unless they applied for and recevied 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 exemption from the collection of state sales tax on parking fees, admissions to, or sales of tangible personal property by the organization at fund-raising events.

Approval of the application does not exempt the applicant from taxes required by law to be paid on the applicant’s purchases.

Also note that vendors participating in the nonprofit event must collect and remitted 5% Louisisna sales tax on sales that occur during the event.

Below is the link to the 2017 Annual Application for Exemption request form revenue.louisiana.gov/TaxForms/1048(1_17)F.pdf

What is an event?

An event is an occurrence, occasion, activity or function at which merchandise is sold or traded or taxable services are provided.

Who is a vendor?

A vendor is defined as a person or entity selling merchandise, providing a taxable service or attending to an informational booth. A vendor may also be referred to as a seller, exhibitor or booth owner.

Who is a promoter?

A promoter is defined as a person or entity (partnership, corporation, association or organization) that arranges, promotes or sponsors an event. A coordinator may be referred to as an organizer or promoter.

Do all vendors need a Louisiana Sales Tax Account Number?

All retailers participating in the special event must have a Louisiana sales tax account or one will be provided at the event.

How do I register for a sales tax number?

If you are opening a new business you can register your tax accounts online with the Louisiana Taxpayer Access Point (LaTAP). It's fast, it's easy, and it's free. Simply complete the online question-based application and submit.

The following information is needed before you begin:

  1. Legal name, location, and mailing address of your business.
  2. Federal Identification Number (if applicable).
  3. Charter Number (if applicable).
  4. Louisiana tax account number (if it is an existing business).
  5. Name and address of owners, partners, or officers.
  6. Social Security Number(s) of owners, partners, or officers.
  7. Email address (if available).

How long will it take to get my Louisiana Revenue Account Number?

By submitting your application online and including a valid e-mail address, a confirmation message will be sent to you within 3 business days. You will be required to log back into the system using the Application Code and Password you entered to retrieve your Louisiana Revenue Account Number.

If an e-mail address is not entered, you will still be able to log back into the system within 3 business days to retrieve your Louisiana Revenue Account Number, however you will not receive automated notification when it is generated.

In addition, your Louisiana Revenue Account Number will be mailed to you within 4-6 weeks.

If you experience any difficulties completing the application refer to our Frequently Asked Questions (FAQ’s) on our website or contact LDR at 855-307-3893.

Start the Online Application Process

Other Application Options:

Download the paper form (pdf)

Is there a fee to register my business?

No, there is not a fee for registration of your business with the Louisiana Department of Revenue.

Why must I collect and remit sales taxes?

The simplest answer is that it is the law. Provided everyone complies, sales tax ensures fair opportunity for all vendors.

Are admissions taxable?

Yes, admissions to any place providing amusement, entertainment or recreational services require sales tax.

Is there sales tax on food?

Yes, sales tax is required on all prepared food sales except for foods and beverages that are for preparation and consumption in the home.

What if I didn't collect sales tax?

The bottom line is – you did collect sales tax. Sales tax is collected on all sales. Sales tax may be added to the price of an item or included in the price of an item. If sales tax is included in the price of an item, the vendor must post, in a conspicuous location, a sign stating "All prices include sales tax". You are responsible for sales tax whether you intentionally collected it or not.

What if I lost my event sales tax packet?

If you have misplaced your sales tax packet from the event, please print the generic return http://revenue.louisiana.gov/TaxForms/1029WEB(7_16)F_(10-01-2016).pdf or email special.events@la.gov

What are the responsibilities of an event coordinator?

1) notify the louisiana department of revenue of the date(s) of the event, and provide a contact name with an address or telephone number. this can be done by faxing the information to mary williams at 225-923-4066, attn special events or by emailing the list to special.events@la.gov.
2) Distribute all materials furnished by the Louisiana Department of Revenue to participating vendors. Packets will be provided by the Louisiana Department of Revenue.
3) Educate participants of the state and local sales tax rate for the jurisdiction on the date(s) of the show. This information is provided in the special event packets.
4) Provide a list with business name, owners name, address, phone number, and email address of all participating vendors 2 weeks prior to the event, preferably in an Excel spreadsheet format. Within 2 weeks after the event, provide an updated list of vendors, including any cancellations, additions or changes.

Must the event coordinator list all participating vendors?

Yes. The Event Coordinator is required to report all vendors at the event, including those whose sales may be exempt from sales tax or those only displaying and not selling merchandise.

How do I find the Local Sales Tax Rate by Jurisdiction?

http://www.laota.com/index.php?option=com_content&view=article&id=89&Itemid=95