1/28/2025 7:39:50 PM | less than a minute read

Louisiana Department of Revenue Announces an "Extraordinary Measure" to Continue Certain Sales Tax Exemptions for Non-Profits and Educational Institutions

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William M. Backstrom Jr.

Get in touch

William M. Backstrom Jr.

On January 16, 2025, the Louisiana Department of Revenue issued Revenue Information Bulletin No. 25-009 announcing the “extraordinary measure" of continuing to administratively recognize two exemptions related to nonprofits and school-related admissions to athletic and entertainment events that apparently were inadvertently repealed (effective January 1, 2025) during the recent special session of the Louisiana Legislature.

Even though the Louisiana Legislature could correct these apparent oversights in the 2025 Regular Session, in the interim the Department will continue to recognize the two exemptions. The Bulletin urges Louisiana local tax administrators to recognize the same relief for eligible nonprofit organizations and educational institutions.

The 2024 Third Extraordinary Session resulted in substantive reforms to hundreds of tax–related statutes with an effective date of January 1, 2025. During the legislative process, over two hundred sales tax exclusions and exemptions were modified. * * * Given the scale of these changes, technical oversights are inevitable. In reviewing the repealed exemptions and exclusions, we have identified certain exemptions that appear to have been repealed in a manner inconsistent with legislative intent. As a result, the Department will continue to recognize the following exemptions: 1. La. R.S. 47:305.14 – Certain sales by nonprofits organizations 2. La. R.S. 47:305.6(5) – Admissions to athletic or entertainment events of educational institutions.

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