Are admission charges and entry fees taxable?

Yes. The sales of tickets or admission fees to events, places of amusement, entertainment, exhibition, sports, and other recreational activities are subject to State of Louisiana sales tax, unless specifically exempt by law. The event promoter, sponsor, organizer, or ticket agent collecting the admission is responsible for collecting and reporting sales tax on the admission fees. Booth fees, floor space fees and rental charges for selling/displaying space, by whatever name, are not subject to sales tax.