The Temporary Taxation of Admissions in Louisiana
- Apr 18, 2016 | Gail Cole
Admissions to numerous events promoting Louisiana heritage, culture, crafts, art, food and music have been exempt from state and local sales and use taxes since October 2011. Admissions to sports events held at specific venues (notably the New Orleans Arena, Louisiana Superdome, and Zephyr Field) have also been exempt from tax for some time. However, new legislation temporarily removes and reduces many of these exemptions.
Sales tax rates on admissions to the following locations or events are 5% from April 1, 2016 through June 30, 2016; 3% from July 1, 2016 through June 30, 2018; and 0% from July 1, 2018 through March 31, 2019:
- Art, history, and scientific museums, arboretums, aquariums, botanical gardens, nature centers, planetariums, zoological parks, etc.
- Athletic events of schools, colleges and universities
- Lamar-Dixon Center
- Louisiana Superdome
- New Orleans Arena
- New Orleans Jazz & Heritage Festival
- Rapides Parish Coliseum
- Receipts from camp and retreat facilities owned and operated by nonprofit organizations
- Tangible personal property at or admissions to events sponsored by certain nonprofit groups
- Zephyr Field
Sales tax rates on admissions to the following locations or events are 5% from April 1, 2016 through June 30, 2016; 4% from July 1, 2016 through June 30, 2018; and 1% from July 1, 2018 through March 31, 2019:
- Entertainment by domestic nonprofit charitable, educational and religious organizations
- Little theater organizations
- Nonprofit musical organizations
- Outside gate admissions and parking fees at fairs, festivals and expositions sponsored by nonprofit organizations
- Tickets to dance, drama, or performing arts presentations by certain nonprofit organizations
Additional information is available from Louisiana Department of Revenue RIB 16-020.
Although Louisiana sales tax is going through a particularly challenging period right now, sales tax rates, rules, and exemptions are subject to change in all states. The most effective way to simplify sales and use tax compliance is with sales tax software (SaaS). Learn how it works.