BATON ROUGE – As the state enters its festive summer period, agents of the Louisiana Department of Revenue are reminding vendors that they conduct on-site enforcement of the state’s sales tax laws with vendors at special events such as fairs, festivals, craft shows and trade shows, the department announced Tuesday.
“Louisiana law requires all businesses and individuals making retails sales in the state to collect and remit sales taxes,” Secretary of Revenue Tim Barfield said. “This enforcement action helps to ensure that vendors at special events don’t enjoy an unfair competitive advantage over other local businesses.”
Louisiana hosts more than 400 festivals each year. A “vendor” is defined as any person or entity selling merchandise or providing a taxable service. This includes sellers, promoters, exhibitors and booth owners.
Taxable products and services include, but are not limited to:
- Prepared food
- Arts & crafts
- Event admissions
All special event retailers must have a Louisiana sales tax account. They must collect sales taxes from their customers, and must remit those taxes to state and local taxing authorities. Violators are subject to fines, penalties, interest, and possible civil litigation or criminal prosecution.
Vendors needing to register for a sales tax account should visit www.revenue.louisiana.gov/specialevents.