East Feliciana Parish
Economic Development

BUSINESS white_line.gif GOVERNMENTwhite_line.gifTRAVEL white_line.gif CAREERS white_line.gif COMMUNITY DEVELOPMENT

   
Revenue Information Bulletin 16-020 Page 1 of 5 

 Revenue Information Bulletin No. 16-020 
April 7, 2016 
Sales Tax 
Taxability of Admissions to Places of Amusement, 
Athletic Entertainment, and Recreational Events 

 

Act 26 of the 2016 First Extraordinary Session of the Louisiana Legislature enacted La. R.S. 47:321.1, which imposes an additional state sales tax in the amount of one percent (1%). Beginning April 1, 2016, certain state sales tax exemptions and exclusions will continue to be in effect with regard to the additional state sales tax levied pursuant to La. R.S. 47:321.1. The effective date of Act 26 is April 1, 2016. 

Pursuant to La. R.S. 47:301(14)(b)(i), one of the specifically enumerated services subject to sales tax in Louisiana is the sale of admissions to places of amusement, athletic entertainment, and recreational events. Prior to the effective date of Act 25 and Act 26, numerous exclusions and exemptions pertaining to the sale of admissions were in effect. However, these numerous exclusions and exemptions were not included in Act 25 or Act 26. Therefore, as listed in the Department's Publication R-1002A (04/16), the following previously exempt admissions are now subject to Louisiana sales tax: 

1. Exemption 

Admissions to the Louisiana Superdome, New Orleans Arena, Zephyr Field, and Cajundome 
Statute 
La. R.S. 39:467 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% Revenue Information Bulletin 16-020 Page 2 of 5 



2. Exemption 

Sales In and Admissions to Rapides Parish Coliseum, Sugarena, and Lamar-Dixon Center 
Statute 
La. R.S. 39:468 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% 

3. Exemption 

Admission Charges and Outside Gate Admissions for the New Orleans Jazz & Heritage Festival 
Statutes 
La. R.S. 47:301(10)(hh), La. R.S. 47:301(14)(k) 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% 

4. Exemption 

Admission Charges to Athletic Events of Schools, Colleges, and Universities 
Statute 
La. R.S. 47:301(14)(b)(i) 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% 

5. Exemption 

Admissions to Art, History, and Scientific Museums, Aquariums, Zoological Parks, Botanical Gardens, Arboretums, Nature Centers, Planetariums, etc. 
Statute 
La. R.S. 47:301(14)(b)(ii) 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% Revenue Information Bulletin 16-020 Page 3 of 5 



6. Exemption 

Receipts from Camp and Retreat Facilities Owned and Operated by Nonprofit Organizations 
Statute 
La. R.S. 47:301(14)(b)(iv) 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% 

7. Exemption 

Sales of Admissions to the New Orleans Jazz & Heritage Festival 
Statute 
La. R.S. 47:301(14)(k) 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% 

8. Exemption 

Sales of Admission Tickets by Little Theater Organizations 
Statute 
La. R.S. 47:305.6 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 4% 
7/1/2018-3/31/2019 1% 

9. Exemption 

Tickets to Musical Performances by Nonprofit Musical Organizations 
Statute 
La. R.S. 47:305.7 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 4% 
7/1/2018-3/31/2019 1% Revenue Information Bulletin 16-020 Page 4 of 5 



10. Exemption 

Sales of Admissions to Entertainment by Domestic Nonprofit Charitable, Educational, and Religious Organizations. 
Statute 
La. R.S. 47:305.13 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 4% 
7/1/2018-3/31/2019 1% 

11. Exemption 

Sales of Tangible Personal Property at or Admissions to Events Sponsored by Certain Nonprofit Groups 
Statute 
La. R.S. 47:305.14(A)(1) 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% 

12. Exemption 

Sales of Admissions to the New Orleans Jazz & Heritage Festival 
Statute 
La. R.S. 47:305.14(A)(1)(b) 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 3% 
7/1/2018-3/31/2019 0% 

13. Exemption 

Outside Gate Admissions & Parking Fees at Fairs, Festivals & Expositions Sponsored by Nonprofit Organizations 
Statute 
La. R.S. 47:305.18 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 4% 
7/1/2018-3/31/2019 1% Revenue Information Bulletin 16-020 Page 5 of 5 



14. Exemption 

Tickets to Dance, Drama, or Performing Arts Presentations by Certain Nonprofit Organizations 
Statute 
La. R.S. 47:305.42 
Sales Tax Rates 
4/1/2016-6/30/2016 5% 
7/1/2016-6/30/2018 4% 
7/1/2018-3/31/2019 1% 

Questions concerning the collection of state sales tax in effect can be directed to sales.inquiries@la.gov
Kimberly Lewis Robinson 
Secretary 

A Revenue Information Bulletin (RIB) is issued under the authority of LAC 61:III.101 D. A RIB is an informal statement of information issued for the public and employees that is general in nature. A RIB does not have the force and effect of law and is not binding on the public or the Department. 
Audrey Faciane

 

 

 

 

INDUSTRIAL LAND FOR LEASE

The following tract of industrial land is available in Clinton, LA.

http://www.lacdb.com/listing/YeMnmLYxU7s/13259-Hwy-955-East-Clinton-LA-70722

   

INTERNATIONAL BULK JOURNAL
PEOPLE DEVELOPMENT AWARD PRESENTED TO LOCAL BUSINESS
(To read the full story, click the photo below)

Pictured above:

Christopher Boughton, Managing Director of Nectar Group, UK,,Jon Craft, President, Anvil Attachments,Shane Toncrey, Marketing Director, Anvil Attachments,Ray Girven, President, International Bulk Journal

 

 

EAST FELICIANA PARISH IS READY FOR YOUR BUSINESS


NEWS ABOUT PLANTATION VILLAGE STUDIOS

Plantation village studios, have been lovingly restored and recently reopened as 14 self catered guest lodges.  On arrival, you will discover a gracious retreat  where life slows down — with a fishing pond, newly developed swimming pool, old rail depot and 14 self catered guest lodges.All surrounded by beautiful shrubbery and wildlife, this is a peaceful and welcoming place to stay.. The site and its buildings are full of history. The Levy House, for example, was built circa 1815 for a Jackson, LA merchant and moved to its present location in 1968. This site, formally known as the Asphodel Plantation Village, was once one of Louisiana's most popular and bustling restaurants/live entertainment venues. The paul Newman/Orson Welles/Rebecca Woodward film 'The Long Hot Summer' was also filmed here.Come stay for the night,hold your special event or conference here-or just pop in to view a window into the past. 
Plantation Village Studios: 225 6588808

http://www.thehistoricplantationvillage.com/
4646 Highway 68 70748  


 

 


LOCAL GROCER WINS STATE-WIDE AWARD
Jim Odom, Kelly Odom, Barbara "Bobbie" Odom and James Odom of Star AG in Jackson preceeding a reception in their honor at the Old State Capitol in Baton Rouge.

Local businessman Jim Odom, whose family owns Star Associated Grocer in Jackson, LA, won the top state-wide award for Employer of the Year.

The GOLD Employer Of The Year award is presented to employers whose contributions have advanced the opportunities for individuals with disabilities, or for those who have been selfless in serving the disabled community in Louisiana. .


RECORD INDUSTRIAL PARK
RECEIVES
LOUISIANA ECONOMIC DEVELOPMENT CERTIFICATION

Record Industrial Park in East Feliciana Parish, has received full ceritification from the Louisiana Economic Development Commission. The designation affirms that the park's operator has met the stringent requirements set forth by the State of Louisiana. For more information, see the letter of certification below.

(Click on letter below to see full-size copy)

 

FEATURED BUSINESS

 


 

Bayou State Lumber Co. to re-open idle sawmill
 
Baton Rouge, La. (April 15, 2010) – The Baton Rouge Area Chamber (BRAC) announced today it has completed a successful expansion project in East Feliciana Parish.  The company, Bayou State Lumber, will be re-opening the shuttered Netterville Lumber sawmill in Jackson, Louisiana.  The project creates twenty new jobs and includes a capital investment of $800,000.  Livonia-based Bayou State Lumber forecasts that the mill will open by the end of April of this year.
 
“Bayou State’s expansion into East Feliciana shows the viability of the Capital Region’s lumber industry, while providing good jobs and restoring an existing facility back to commercial use,” said Adam Knapp, BRAC’s President and CEO.  “We want to thank Bayou State for continuing to invest in the area and our regional partners for helping bring this project to reality.”
 
The company manufactures rough, industrial lumber used mainly in the oil production and refining industry sectors, especially for offshore applications.  They also produce a finite amount of “grade” lumber, mostly cypress, for the construction industry.  The Netterville mill, which will now be called the Jackson Lumber Mill, has been idle for approximately eighteen months.  The potential expansion was identified through a retention visit with the company in February, 2010 by officials from BRAC, Louisiana Economic Development, and the Pointe Coupee Chamber of Commerce.
 
“We are pleased to be in a position to get the Jackson mill operational again, and we are anxious to expand our capabilities to better service our customers,” said Bayou State Lumber’s Magruder Hazlip.  “We are grateful to the Baton Rouge Area Chamber retention and expansion group, and the East Feliciana Chamber of Commerce for their help in securing the facility and for walking us through the application process for state enterprise zone incentives.  We look forward to beginning operations in Jackson very soon.”
 
“We are certainly glad that Bayou State Lumber is coming to East Feliciana Parish,” said Larry Thomas of the East Feliciana Economic Development District.  “They are an excellent fit for our parish.”

 
Sponsored by the East Feliciana Parish Economic Development Board