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. Deletes provisions authorizing qualification for the sales and use tax exemption for one
event per quarter without the necessity of obtaining an exemption certificate.
2. Adds 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.