There is a newer version
of
this Statute
2017 Louisiana Laws
Revised Statutes
TITLE 47 - Revenue and Taxation
RS 47:305.7 - Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
Universal Citation: LA Rev Stat § 47:305.7 (2017)
§305.7. Exclusions and exemptions; tickets to musical performances of nonprofit musical organizations
The sales tax imposed by taxing authorities shall not apply to the sale of admission tickets by domestic nonprofit corporations or by any other domestic nonprofit organization known as a symphony organization or as a society or organization engaged in the presentation of musical performances; provided that this Section shall not apply to performances given by out-of-state or nonresident symphony companies, nor shall this Section apply to any performance intended to yield a profit to the promoters thereof.
Added by Acts 1963, No. 124, §1. Amended by Acts 1964, No. 198, §1; H.C.R. No. 55, 1986 R.S.; Acts 2003, No. 73, §1, eff. July 1, 2003.
Disclaimer: These codes may not be the most recent version. Louisiana may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
