RESUMEHB418 2308 4892
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Edwards (HB 418) Act No. 157
Existing law provides an exemption from state and local sales and use tax for sales occurring
at events sponsored by nonprofit domestic, civic, educational, historical, charitable, fraternal,
or religious organizations. Further 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.
New law adds a requirement that the exemption certificate be obtained annually. New law
authorizes the Dept. of Revenue to review transactions from any event held pursuant to the
authority granted by an exemption certificate.
Effective August 1, 2013.
(Amends R.S. 47:305.14(C))