My nonprofit previously qualified for a sales tax exemption, but I’m unsure if it is still in effect.
Act 11 of the 2024 Third Extraordinary Session repealed several tax exemptions. The tax exemptions that have been repealed are charted below:
Louisiana Revised Statute | Description |
La. R.S. 47:301(7)(g), (10)(r), and (18)(f) | Rentals to Boys State of La., Inc. and Girls State of La., Inc. |
La. R.S. 47:301(13)(I) | Specialty items to nonprofit carnival organizations |
La. R.S. 47:301(14)(b)(iv) | Room rentals by retreat facilities owned and operated by nonprofit organization |
La. R.S. 47:315.5 | Restricted refunds for qualified charitable institutions |
La. R.S. 47:305.68 | Fore!Kids Foundation |
La. R.S. 47:305.42 | Sales tax exemptions for nonprofit ballet organizations |
La. R.S. 47:305.7 | Sales tax exemptions for nonprofit musical organizations |
La. R.S. 47:305.43 | Sales tax exemptions for nonprofit organizations dedicated to the conservation of fish or migratory waterfowl |
La. R.S. 47:301(8)(3) | Little Sisters of the Poor |
La. R.S. 47:305.18 | Sales tax exemptions for fairs, festivals, and expositions sponsored by nonprofit organizations (but see La. R.S. 47:305.14) |
