2014 Louisiana Laws
Revised Statutes
TITLE 39 - Public Finance
RS 39:467 - Tax exemption, domed stadium facilities; baseball facilities

CHAPTER 3-G. TAX EXEMPTIONS, PUBLICLY-OWNED

FACILITIES

§467. Tax exemption, domed stadium facilities; baseball facilities

A.(1)(a) Any event, activity, or enterprise, or the right of admission thereto, conducted in any domed stadium facility owned and operated by or for the state, or any of its agencies, boards, or commissions, which facility has a seating capacity of at least seventy thousand and is located within a body politic and corporate and political subdivision of the state composed of more than one parish, or any sale, service, or other transaction occurring in such facility or on the publicly owned property on which the facility is located, including without limitation the sale of admission tickets to events, activities, or enterprises, wherever sold; parking; and tours of the facility shall be exempt from all present and future taxes levied by the state or by any local taxing authority, including but not limited to the sales, use, amusement, or any other tax.

(b) Any event, activity, or enterprise, or the right of admission thereto, conducted on any property which contains a domed arena facility and adjacent and connected facilities which is under the jurisdiction of any political subdivision or any commission of such political subdivision if the domed arena facility on such property has a seating capacity of at least twelve thousand five hundred and is located within a parish with a population of more than one hundred eighty-five thousand and less than two hundred fifty thousand according to the most recent federal decennial census, or any sale, service, rental, or other transaction occurring in any such facilities or on the publicly owned property on which the facilities are located, including without limitation the sale of food, drink, merchandise, services of any kind, admission tickets to events, activities, or enterprises, wherever sold; parking, including any parking on property under the jurisdiction of such commission for an event or activity; and tours of the facilities shall be exempt from all present and future taxes levied by the state of Louisiana, including but not limited to the sales, use, amusement, or any other tax.

(2) Any event, activity, enterprise, or the right of admission thereto, conducted in any open baseball site owned and operated by and for the state, or any of its agencies, boards, or commissions, which site has a seating capacity of at least ten thousand, has a professional sports franchise that participates in Class Triple A professional baseball and is located within a body politic and corporate and political subdivision of the state composed of more than one parish, or any sale, service, or other transaction occurring in such facility or on the publicly owned property on which the site is located, including without limitation the sale of admission tickets to events, activities, or enterprises, wherever sold, parking, and tours of the site shall be exempt from all present and future taxes levied by the state or by any local taxing authority, including but not limited to the sales, use, amusement, or any other tax.

B. This exemption shall not extend to any sale of goods or other tangible personal property at a trade show or other event at which the sale of such goods or property is the primary purpose of the show or event.

Acts 1985, No. 2, §1, eff. May 23, 1985; Acts 2005, No. 391, §1, eff. Aug. 1, 2005; Acts 2009, No. 464, §1, eff. July 1, 2009.