Are nonprofit fundraising events exempt from sales tax?

Certain qualifying nonprofit organizations may be exempt from collecting sales tax on admissions, parking fees, and sales of tangible personal property at fundraising events. See La. R.S. 47:305.14(A)(1). Qualifying organizations must apply for the exemption using Form R-1048 and meet the requirements established by law, including how the proceeds are intended to be used.

An exemption from the collection of sales tax on admissions, parking fees, and sales of tangible property at a qualifying fundraising event does not automatically extend to purchases made by the nonprofit organization for the event. Purchases must be evaluated separately to determine whether another statutory exemption applies.