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


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