Louisiana Statutes
§ 4:43 — Admissions exempt from tax
Louisiana § 4:43
JurisdictionLouisiana
Title 4Amusements and Sports
This text of Louisiana § 4:43 (Admissions exempt from tax) is published on Counsel Stack Legal Research, covering Louisiana primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
La. Stat. Ann. § 4:43 (2026).
Text
No tax shall be levied under this chapter with respect to any admission to any church fair, church card or lotto party, church lecture, church picnic, or any religious festival, all of the proceeds of which inure to the benefit of a religious institution. No such tax shall be levied with respect to any admission to any charitable benefit, the proceeds of which inure exclusively to the benefit of charitable institutions; nor with respect to any admission charged the students or members of the faculty of any school or university which charges an admission fee in connection with the activities of the school or university; nor with respect to any admission of ten cents or less charged children under the age of twelve.
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Related
Cat's Meow, Inc. v. City of New Orleans Through Department of Finance
720 So. 2d 1186 (Supreme Court of Louisiana, 1998)
Nearby Sections
15
§ 4:10
Game regulations§ 4:10.1
Capital prize to be awarded§ 4:10.2
False advertising§ 4:10.3
Specific games; requirements§ 4:10.4
Gambling prohibited§ 4:10.5
Exemptions§ 4:10.6
Violations; penalties§ 4:141
§ 4:141§ 4:142
Purpose§ 4:143
DefinitionsCite This Page — Counsel Stack
Bluebook (online)
Louisiana § 4:43, Counsel Stack Legal Research, https://law.counselstack.com/statute/la/4%3A43.