Louisiana Administrative Code
Title 61 - REVENUE AND TAXATION
Part I - Taxes Collected and Administered by the Secretary of Revenue
Chapter 44 - Sales and Use Tax Exemptions
Section I-4407 - Tickets to Musical Performances of Nonprofit Musical Organizations

A.R.S. 47:305.7 specifically exempts the sale of admission tickets by Louisiana nonprofit corporations or organizations engaged in the presentation of musical performances, or who are known as symphony organizations, from state and local sales or use tax. The exemption covers only sales of tickets made by corporations or organizations established within Louisiana and does not apply to the sales of tickets within this state which might be made by similar organizations or companies from outside of the state. The exemption does not apply to the sales of tickets by a domestic corporation or organization if the performance will be presented by a symphony group from outside of the state.

B. The exemption provided by this Section does not apply to performances intended to yield a profit to the promoters of the event regardless of the domicile of the performers. Neither does this exemption apply to the sales of 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 if the event being staged is not directly related to the primary purpose of those organizations. As an example, tickets sold by symphony organizations to an athletic event would not qualify for the exemption provided by this Section.