Louisiana – Exemption Certificates for Nonprofit Organizations

SALT Report 2572 – The Louisiana State Legislature amended the sales and use tax exemption for sales that take place at events run by nonprofit organizations. House Bill 418 provides that an exemption certificate must now be obtained on an annual basis from the Collector of Revenue in order for the nonprofit organization to qualify for the exemption. Previously, the exemption certificate was not subject to annual renewal.

For purposes of the exemption, qualified non-profit organizations include: nonprofit domestic, civic, educational, historical, charitable, fraternal, or religious organizations.

Additionally, the Bill provides that any sales held or made pursuant to the annual exemption certificate are subject to compliance review by the Department of Revenue at any time.

The provisions in the Bill are effective August 1, 2013.

For Further Information

Louisiana State Legislature – House Bill 418, Laws 2013