Louisiana – Changes to Form R-1048 Sales Tax Exemptions for Nonprofits

SALT Report 2809 – The Louisiana Department of Revenue issued an information bulletin regarding the sales tax exemption for fund-raising activities by non-profit organizations.  In the past, an organization was required to apply for and obtain an exemption certificate for each fund-raising event.  However, Act 157, Laws 2013 revised Form R-1048 to create an annual exemption for fund-raising events held by eligible organizations effective August 1, 2013.

When filling out Form R-1048, the organization must list all fund-raising events that are scheduled for the year. If the organization will hold more than one event, then each fund-raising event should be listed on a supplemental sheet that is provided with the form.

However, if a fund-raising event is scheduled and it was not included in the original application, then the organization must submit a supplemental sheet describing the new fund-raising event along with the original fund-raising event application.

Applications should be submitted at least thirty days prior to the first fund-raising event to allow time for processing.

For Further Information

Louisiana Department of Revenue – Revenue Information Bulletin 13-018