Section I-4406 - Little Theater Tickets (Louisiana Code of Regulations)

§ I-4406. Little Theater Tickets

A. The exemption provided by R.S. 47:305.6 excludes from state and local sales or use tax the sale of admission tickets by little theater organizations. This exemption has been construed to cover the sale of tickets by any nonprofit organization whose sole purpose is the presentation of stage productions by nonprofessional actors and the advancement of amateur acting. The exemption extends to all such organizations whether they are officially known by the name Little Theater or by some other appropriate designation.

B. In order to meet this exemption, the sale of tickets must be made by the organization conducting the presentation. The exemption does not extend to the sale of tickets by promoters who are expected to profit from the endeavor, even though the performance may be staged by personnel associated with a little theater organization.

(Promulgated by the Department of Revenue and Taxation, Sales Tax Section, LR 13:107 (February 1987), amended by the Department of Revenue, Policy Services Division, LR 31:93 (January 2005).)

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:305.6, R.S. 47:337.2, R.S. 47:337.9, and R.S. 47:1511.

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