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))