HLS 13RS-684 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2013
HOUSE BILL NO. 418
BY REPRESENTATIVE EDWARDS
TAX/SALES & USE: Provides with respect to the state and local sales and use tax
exemption for sales at certain events sponsored by nonprofit organizations
AN ACT1
To amend and reenact R.S. 47:305.14(C), relative to sales and use tax; to provide with2
respect to the exemption for sales of tangible personal property and services at events3
sponsored by certain nonprofit organizations; to provide for applicability; to provide4
with regard to exemption certificates; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:305.14(C) is hereby amended and reenacted to read as follows:7
ยง305.14. Exclusions and exemptions; nonprofit organizations; nature of exemption;8
limitations; qualifications; newspapers; determination of tax exempt status9
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C. An (1) Except as provided in Paragraph (2) of this Subsection, an11
exemption certificate must shall be obtained from the collector of revenue, under12
such regulations as he shall prescribe, in order for nonprofit organizations to qualify13
for the exemption provided in this section Section.14
(2) The exemption authorized in this Section shall apply without the15
necessity of an exemption certificate under either of the following conditions:16
(a) For organizations eligible for the exemption pursuant to Subparagraph17
(1)(a) of Subsection A, the first event sponsored by an organization during each18
calendar quarter, which event may last no longer than seven days.19 HLS 13RS-684 ORIGINAL
HB NO. 418
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(b) For organizations eligible for the exemption pursuant to Subparagraph1
(1)(b) of Subsection A, the first event sponsored by an organization during each2
calendar quarter, which event may last no longer than twelve days.3
(3) In the event the collector of revenue denies tax exempt status under this4
section, the organization may appeal such ruling to the Louisiana Board of Tax5
Appeals, which may overrule the collector of revenue and grant tax exempt status if6
the Louisiana Board of Tax Appeals determines that the denial of tax exempt status7
by the collector of revenue was arbitrary, capricious, or unreasonable.8
(4) Provided however, that any organization which endorses any candidate9
for political office or otherwise is involved in political activities shall not be eligible10
for the exemption herein provided.11
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DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Edwards HB No. 418
Abstract: Authorizes an exemption from state and local sales and use tax for sales
occurring at events sponsored by nonprofit organizations.
Present law provides an exemption from state and local sales and use tax on sales occurring
at events sponsored by nonprofit domestic, civic, educational, historical, charitable, fraternal,
or religious organizations.
Present law requires that in order to qualify for the exemption an organization must obtain
an exemption certificate from the collector of revenue. The collector shall prescribe the
method for obtaining the exemption certificate by regulation.
Proposed law retains present law and provides for applicability of the exemption without
the necessity of obtaining an exemption certificate for one event per organization per
calendar quarter if the event does not exceed seven days in length, or 12 days in length for
those events specifically identified under present law as events that last up to 12 days.
(Amends R.S. 47:305.14(C))