Louisiana Revised Statutes Tit. 47, § 305.33. Exclusions and exemptions; certain sales at cultural events

A. The sales of tangible personal property at an event providing Louisiana heritage, culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization that is exempt from tax pursuant to Section 501(c)(3) of the Internal Revenue Code shall be exempt from sales and use taxes levied by the state. The provisions of this Section shall apply only to an event which transpires over a minimum of seven but not more than twelve days and has a five-year annual average attendance of at least three hundred thousand over the duration of the event. For purposes of determining the five-year annual average attendance, the calculation shall include the total annual attendance for each of the five most recent years. The provisions of this Subsection shall apply only to sales by the sponsor of the event.

B. Admission charges for, outside gate admissions to, or parking fees associated with an event providing Louisiana heritage, culture, crafts, art, food, and music which is sponsored by a domestic nonprofit organization that is exempt from tax pursuant to Section 501(c)(3) of the Internal Revenue Code shall be exempt from sales and use taxes levied by the state. The provisions of this Subsection shall apply only to an event which transpires over a minimum of seven but not more than twelve days and has a five-year annual average attendance of at least three hundred thousand over the duration of the event. For purposes of determining the five-year annual average attendance, the calculation shall include the total annual attendance for each of the five most recent years. The provisions of this Subsection shall apply only to admission charges for, outside gate admissions to, or parking fees associated with an event when the charges and fees are payable to or for the benefit of the sponsor of the event.