HLS 13RS-684 ENGROSSED
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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 with regard to exemption4
certificates; to authorize reviews for compliance; 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.(1) An annual exemption certificate must shall be obtained from the11
collector of revenue, under such regulations as he shall prescribe, in order for12
nonprofit organizations to qualify for the exemption provided in this section Section.13
Any event held pursuant to such annual exemption certificate shall be subject to14
review for compliance with the provisions of law and regulations governing this15
exemption.16
(2) In the event the collector of revenue denies tax exempt status under this17
section, the organization may appeal such ruling to the Louisiana Board of Tax18
Appeals, which may overrule the collector of revenue and grant tax exempt status if19 HLS 13RS-684 ENGROSSED
HB NO. 418
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are additions.
the Louisiana Board of Tax Appeals determines that the denial of tax exempt status1
by the collector of revenue was arbitrary, capricious, or unreasonable.2
(3) Provided however, that any organization which endorses any candidate3
for political office or otherwise is involved in political activities shall not be eligible4
for the exemption herein provided.5
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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: For purposes of the existing state and local sales and use tax exemption for sales
occurring at events sponsored by nonprofit organizations, requires that the exemption
certificate be obtained annually.
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 an exemption certificate be obtained
from the secretary of the Dept. of Revenue in order for any such organization to qualify for
the tax exemption.
Proposed law retains present law and requires that the exemption certificate be obtained
annually. Further, proposed law provides that the Dept. of Revenue may review transactions
from any event held pursuant to the authority granted by an exemption certificate.
(Amends R.S. 47:305.14(C))
Summary of Amendments Adopted by House
Committee Amendments Proposed by House Committee on Ways and Means to the
original bill.
1. Deleted provisions authorizing qualification for the sales and use tax exemption
for one event per quarter without the necessity of obtaining an exemption
certificate.
2. Added the requirement for an annual exemption certificate, and also provides
that the Dept. of Revenue may review transactions from events held pursuant to
an exemption certificate.