Must the promoter list all participating vendors?

Yes. The promoter must provide the State of Louisiana with a list of all participating sellers, including those whose sales may be exempt from sales tax or those only displaying and not selling merchandise. For reporting purposes, a vendor includes anyone making sales, providing displays, or otherwise engaging in promotional activities. The promoter should provide a vendor list of participants to each taxing authority two weeks prior to the event, preferably in Excel spreadsheet format. The list of vendors should include the following:

1. Name of Booth
2. Owner of Booth
3. Address of booth owner
4. Phone number to contact owner of booth
5. Email address for booth owner (if available)
6. Type of sales booth will provide (ex: food, crafts, carnival rides, etc.)