ENROLLED
Page 1 of 2
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
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
* * *10
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 Section, the organization may appeal such ruling to the Louisiana Board of18
Tax Appeals, which may overrule the collector of revenue and grant tax exempt19
status if the Louisiana Board of Tax Appeals determines that the denial of tax exempt20
status by the collector of revenue was arbitrary, capricious, or unreasonable.21 ENROLLEDHB NO. 418
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
(3) Provided however, that any organization which However, any1
organization that endorses any candidate for political office or otherwise is involved2
in political activities shall not be eligible for the exemption herein provided.3
* * *4
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: