§ 39:468 — Sales of services and tangible personal property at certain public facilities; sales and

§468. Sales of services and tangible personal property at certain public facilities; sales and
use tax; exemptions
A. The provisions of this Section shall apply to any public facility that is not subject
to the provisions of R.S. 39:467. Sales occurring at an event conducted at a facility owned
and operated by or for the state, or any of its agencies, boards, or commissions, or by any
political subdivision, or on the publicly owned property on which the facility is located,
hereinafter referred to collectively as "facility", shall be exempt from sales and use and
amusement taxes levied by the state and political subdivisions as provided for in Subsections
B and C of this Section.
B. The exemptions from the state sales and use tax for event sales at a facility shall
be the same as those in effect for purposes of local sales and use taxes.
C. Local sales and use tax exemptions.
(1) A local taxing authority may adopt exemptions from any tax levied by that
authority for any and all sales at or for an event or events occurring at a facility within the
jurisdiction of the local taxing authority.
(2) As an alternative to the provisions of Paragraph (1) of this Subsection, a local
taxing authority may adopt any and all of the following exemptions:
(a) Admission tickets to athletic events sold in either of the following:
(i) The primary ticket market.
(ii) Secondary market ticket sales by a nonprofit host organization.
(b) Any sale, service, or other transaction occurring in such facility in connection
with officially sanctioned events affiliated with athletic contests held at a facility subject to
the provisions of R.S. 39:467.
(c) Sales of goods from a team merchandise store at the facility.
(d) Fifty percent of the cost price of admission tickets to events, activities, or
enterprises other than tickets to athletic events, wherever sold.
(e) Tours of the facility.
(f) The full price of admission on tickets for nonathletic events if the event was bid
upon, awarded, or under contract on or before September 1, 2016.
(g) Parking pursuant to events allowed under an existing lease or extension thereof.
D. The exemptions provided in this Section shall apply to any event, activity, or
enterprise held in conjunction with athletic events or any large scale bid-upon event or other
event allowed under an existing lease or an extension thereof, inclusive of activities within
and adjacent to the facility to which the exemptions apply.
E. Disposition of local tax proceeds.
(1) If the local sales and use tax proceeds were derived from event sales at a facility
located on the property of a public postsecondary educational institution located in the parish,
all such tax proceeds shall be distributed to that institution.
(2) After satisfaction of the requirements of Paragraph (1) of this Subsection, of the
total remaining local sales and use tax proceeds in a parish having a population in excess of
three hundred twenty thousand and less than four hundred thousand persons as of the latest
federal decennial census which proceeds were derived from event sales at a facility subject
to the provisions of this Section, an amount equal to twenty percent shall be distributed to
the New Orleans Council on Aging. Monies to satisfy this dedication shall be derived
proportionately from the sales and use tax distributions for the following purposes: fifty
percent from the Orleans Parish School Board, and fifty percent from the Regional Transit
Authority.
(3) After satisfaction of the requirements of Paragraph (1) of this Subsection, of the
total remaining local sales and use tax proceeds derived from event sales at the Angola State
Penitentiary Prison Rodeo, an amount equal to twenty percent shall be allocated to the West
Feliciana Parish School Board, and an amount equal to eighty percent shall be allocated to
the West Feliciana Council on Aging.
F. The provisions of this Section shall not be interpreted as either imposing or
rendering the following activities subject to the imposition of any state or local tax:
(1) Sales of admission tickets and parking for intercollegiate athletic events
sponsored or promoted by a Louisiana-based college or university, including any
conferences, leagues, and associations in which they participate, and a nonprofit corporation
affiliated with such a college or university.
(2) Sales of admission tickets and parking for high school athletic events sponsored
or promoted by a Louisiana high school, including any conferences, leagues, and associations
in which they participate.
(3) Sales of admission tickets and parking for youth sports events sponsored or
promoted by a Louisiana-based youth sports league or association.
G. Notwithstanding any provision of law to the contrary, including any contrary
provisions of R.S. 47:302(X) and (Y) as enacted by Act No. 25 of the 2016 First
Extraordinary Session of the Legislature, R.S. 47:321(L) and (M), R.S. 47:321.1(F), or R.S.
47:331(S) and (T), and except as otherwise specifically provided for in Subparagraph
(C)(2)(f) of this Section, the exemptions from state sales and use taxes authorized in this
Section shall be applicable and effective on and after April 1, 2016.
H. The provisions of this Section shall not be interpreted as either imposing or
rendering the following activities subject to the imposition of any state or local tax:
(1) Sales of admission tickets and parking for intercollegiate athletic events
sponsored or promoted by a Louisiana-based college or university, including any
conferences, leagues, and associations in which they participate, and a nonprofit corporation
affiliated with such a college or university.
(2) Sales of admission tickets and parking for high school athletic events sponsored
or promoted by a Louisiana high school, including any conferences, leagues, and associations
in which they participate.
(3) Sales of admission tickets and parking for youth sports events sponsored or
promoted by a Louisiana-based youth sports league or association.
NOTE: See Acts 2016, 2 nd Ex. Sess., No. 13, §2, re: applicability.

Legislative History

Acts 1985, No. 2, §2, eff. May 23, 1985; Acts 2016, 2 nd Ex. Sess., No. 13, §1, eff. June 28, 2016; Acts 2024, No. 466, §1.