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Louisiana Tax Rebate for Entertainment Events

  • Jul 5, 2012 | Will Frei

Louisiana provides sales and use tax rebates for entertainment events held in public facilities, effective July 1, 2012. 

According to Louisiana Act 475, entertainment events that meet the following criteria may receive a sales and use tax rebate for ticket and parking fees associated with the event.

  • The event must take place in a facility owned by Louisiana state that seats over ninety thousand.
  • The event must be held at least two consecutive years "prior to the undertaking."
  • The event must be held for at least two consecutive days and have an average of at least twenty-five thousand attendees per day.

In order to receive the rebate, the owner of the facility must "...certify the number of admissions to each event, activity, or enterprise that are subject to the rebate." The rebate "...shall be payable by the respective taxing body within ninety days after submission of sufficient proof of entitlement to the rebate...."

According to a Louisiana Sate fiscal note, Act 475 seems to target the Bayou Country Superfest as the primary beneficiary of the rebate. The note states that the Superfest will receive an average rebate of $270,000 on admission fees and $300,000 on parking fees.

Louisiana also provides tax exemptions for the New Orleans Jazz & Heritage Festival.

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Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Avalara Author
Will Frei
Avalara Author Will Frei
Will Frei covers sales tax news including best practices, legislation and sales tax technology. He is the Social Media Manager at Avalara.