At any time, is a nonprofit (an association with members only in attendance, and not open to the public) exempt from sales tax?


Bona fide 501(c) (3) nonprofit organization and other nonprofit organizations are subject to report and pay sales tax due based on their total sales for the show event. Nonprofit organizations are subject to collecting and remitting sales tax to the Louisiana Department of Revenue (LDR) unless they have applied for and received an annual LDR-approved exemption Form R-1048 prior to the event date. This form is for use by any nonprofit domestic, civic, educational, historical, charitable, fraternal, or religious organization when applying for exemption from the collection of state sales tax on parking fees, admissions, or sales of tangible personal property by the organization at fund-raising events. All applications must be submitted at least thirty (30) days before the first fundraising event to allow time for processing. Form R-1048 can be downloaded and printed from the Louisiana Department of Revenue website (Form R-1048).

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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