NOTE: §305.33 as amended by Acts 2024, 3rd Ex. Sess., No. 11, §2, eff. Dec. 4, 2024.
§305.33. Exclusions and exemptions; certain sales at cultural events
A. The sales of tangible personal property at an event providing Louisiana heritage,
culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization
that is exempt from tax under Section 501(c)(3) of the Internal Revenue Code shall be exempt
from sales and use taxes levied by the state. The provisions of this Section shall apply only
to an event which transpires over a minimum of seven but not more than twelve days and has
a five-year annual average attendance of at least three hundred thousand over the duration
of the event. For purposes of determining the five-year annual average attendance, the
calculation shall include the total annual attendance for each of the five most recent years.
The provisions of this Subsection shall apply only to sales by the sponsor of the event.
B. Admission charges for, outside gate admissions to, or parking fees associated
with an event providing Louisiana heritage, culture, crafts, art, food, and music which is
sponsored by a domestic nonprofit organization that is exempt from tax under Section
501(c)(3) of the Internal Revenue Code shall be from sales and use taxes levied by the state.
The provisions of this Subsection shall apply only to an event which transpires over a
minimum of seven but not more than twelve days and has a five-year annual average
attendance of at least three hundred thousand over the duration of the event. For purposes
of determining the five-year annual average attendance, the calculation shall include the
total annual attendance for each of the five most recent years. The provisions of this
Subsection shall apply only to admission charges for, outside gate admissions to, or parking
fees associated with an event when the charges and fees are payable to or for the benefit of
the sponsor of the event.
NOTE: §305.33 as repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
§305.33. Repealed by Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024.
Added by Acts 1981, No. 876, §1. H.C.R. No. 55, 1986 R.S.; Acts 2024, 3rd Ex.
Sess., No. 11, §§2, 4, eff. Dec. 4, 2024.