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, tax rates, and filing of returns for special events by contacting a special event tax officer by email at special.events@la.gov.

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.

For more information, click the “Special Events, Craft Shows & Trade Shows information” link below.
Special Events, Craft Shows & Trade Shows information.

R-1029 Special Events Return tax form.

Effective July 1, 2018, the State of Louisiana sales tax rate is 4.45% of the gross sales amount. The state sales tax rate was 5% from April 1, 2016 to June 30, 2018. Vendors and promoters must also contact local taxing authorities for local sales tax rates were special events are held.

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