LA Rev Stat § 39:468 (2021)
2021 Louisiana Laws|Revised Statutes|Title 39 - Public Finance|§468. Sales of services and tangible personal property at certain public facilities; sales and use tax; exemptions

RS 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 sixty-six percent shall be allocated to the West Feliciana Parish School Board, and an amount equal to thirty-four 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.  Acts 1985, No. 2, §2, eff. May 23, 1985; Acts 2016, 2nd Ex. Sess., No. 13, §1, eff. June 28, 2016.  NOTE: See Acts 2016, 2nd Ex. Sess., No. 13, §2, re: applicability.