CraftShow Events

Sales Tax for Craft Show Vendors in Louisiana

Last researched September 14, 2026 Sources: Louisiana Department of Revenue (LDR); local sales taxes are collected separately by parish/local taxing authorities High confidence

Short answer

Louisiana requires every special event vendor, including out-of-state and one-time sellers, to register with LDR and collect tax [1][2]. You register on Form R-16019, marking the special events box [2], and report on the Fairs, Festivals, and Other Special Events return [15]. The state rate is 5%, and parish taxes are separate [1][6]. Promoters must notify LDR and submit vendor lists [3][4].

Registration
Louisiana Revenue Account Number (Form R-16019, Fairs, Festivals and Other Special Events box)
Cost
Not stated on official pages reviewed
State base rate
5% As of: 2025-01-01. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/how-can-i-register-with-the-louisiana-department-of-revenue-if-i-sell-items-at-special-events/

Who needs to register

  • One-time sellers included: LDR requires sellers to "collect and remit sales tax, even if selling only one time per year." [1]
  • Craft shows named: "Special events include fairs, craft shows, trade shows, flea markets, art shows, farm markets, concerts, festivals" [1]
  • All vendors register: "All vendors, whether they are Louisiana residents or not, must register with the Louisiana Department of Revenue for a state sales tax account" [2]
  • Application requirement: anyone "who have taxable sales at a special event must submit an application for a Louisiana Revenue Account Number." [18]
  • Hobby sellers and nonprofits: "If you are a tax-exempt association, full-time business or a hobby, you must collect Louisiana sales tax on all food and retail sales." [10]
  • Nonprofit exemption only by pre-approval: nonprofits collect "unless they applied for and received an annual LDR-approved exemption (Form R-1048) prior to the event date." [10]
  • Before the event: "all vendors must contact the event promoter to make sure, they are on the Vendors list for the event." [16]

The permit or registration

  • Form: "You may download the Application for Louisiana Revenue Account Number Form R-16019 from the tax forms LDR website." [2]
  • Special events box: "check the box next to Sales/Use Tax and the Fairs, Festivals, and Other Special Events check box, both located under section 3." [2]
  • Timing: "The completed application should be mailed at least 2-3 weeks prior to the event." [2]
  • Processing: "Please allow 2-3 weeks to receive your Louisiana Revenue Account Number." [7]
  • On-site option: retailers "must have a sales tax account or one can be provided at the event by the on-site state sales tax agents." [5]
  • Nonprofit exemption application: "All applications must be submitted at least thirty days before the first fundraising event to allow time for processing." [10]

Collecting and filing

  • State rate: "Effective January 1, 2025, the State of Louisiana sales tax rate is 5% of the gross sales amount." [1]
  • Rate bulletin: "beginning on January 1, 2025, the Louisiana state sales tax rate is 5%." [14]
  • Local tax separate: "Vendors and promoters must also contact local taxing authorities for local sales tax rates where special events are held." [1]
  • Two jurisdictions: "The State of Louisiana and the parish in which the event is being held are two separate taxing jurisdictions." [6]
  • Event return: the form is the "Fairs, Festivals, and Other Special Events Sales Tax Return" and covers only taxable tangible personal property [15]. Other sales "should be reported on Form R-1029." [15]
  • Due date: "This return is due on or before the 20th day following the taxable period covered" [15]
  • On-site collection: "Our sales tax agents may be on site to collect taxes daily or at the end of an event" [9]
  • Mail option: if agents are not on site, "you can submit returns and/or payments to: Louisiana Department of Revenue Post Office Box 3138" [9]
  • Paper allowed: the electronic payment mandate excludes "the Fairs, Festivals, and Other Special Events Sales Tax Return" [17]
  • Liability: "Vendors are responsible for the remittance of applicable sales tax whether they collected it or not." [8]
  • Tax-included pricing: "the vendor must post, in a conspicuous location, a sign stating, All prices include sales tax." [8]

Organizer / promoter obligations

  • General duty: "Promoters are required to provide LDR with notification of an event and a list of all participating vendors." [1]
  • Notify LDR with the promoter's "name, address, telephone number, email address, and the date(s) of the event" [3]
  • Advance vendor list: provide vendor details "of all participating vendors at least 30 days prior to the event, preferably in an Excel spreadsheet format." [3]
  • Post-event update: "Within 2 weeks after the event, provide an updated list of vendors, including any cancellations, additions or changes." [3]
  • All vendors listed: "including those whose sales may be exempt from sales tax or those only displaying and not selling merchandise." [4]
  • Local taxing authorities: "The promoter should provide a vendor list of participants to each taxing authority two weeks prior to the event" [4]
  • Distribute materials: "Distribute all materials furnished by the Louisiana Department of Revenue to participating vendors." [3]
  • Educate vendors: "Educate participants on the state and local sales tax rate for the jurisdiction on the date(s) of the show." [3]

Food and other special cases

  • Prepared food: "Prepared food is generally subject to Louisiana state sales tax." [11]
  • Event food sellers: food sellers at a "fair, festival, craft show, or other special event" are "generally responsible for collecting and remitting any applicable sales taxes" [11]
  • Home-consumption food: "Food and beverages sold for preparation and consumption in the home are generally exempt from Louisiana state sales tax." [11] "Local sales taxes may still apply" [11]
  • Art and crafts: asked whether one-of-a-kind art is taxable, LDR answers "Yes. The state sales tax rate for such transactions is 5%." [12]
  • Booth rent: "The amounts charged for vendor space or swap space (used to display products for sale) are not subject to sales tax." [13]
  • Raffles: "For raffles, you must register with the Louisiana Department of Revenue - Office of Chartable Gaming (OCG)." [5]

Sources

  1. Special Events, Craft Shows, and Trade Shows — Louisiana Department of Revenue — https://revenue.la.gov/businesses/general-sales-and-use-taxes/special-events-craft-shows-and-trade-shows/ — who must collect, promoter duty, 5% rate, local taxes
  2. How can I register with the Louisiana Department of Revenue if I sell items at special events? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/how-can-i-register-with-the-louisiana-department-of-revenue-if-i-sell-items-at-special-events/ — R-16019 registration, timing
  3. What are the responsibilities of a promotor or an event coordinator? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-are-the-responsibilities-of-a-promotor-or-an-event-coordinator/ — notification, vendor lists, materials
  4. Must the promoter list all participating vendors? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/must-the-promoter-list-all-participating-vendors-/ — list scope, lists to local taxing authorities
  5. What sort of sales, transactions or activities require a permit or license? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-sort-of-sales-transactions-or-activities-require-a-permit-or-license/ — on-site account, raffles
  6. Why do I have to pay two taxes? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/why-do-i-have-to-pay-two-taxes/ — state and parish jurisdictions
  7. Once I submit the initial application, what happens next? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/once-i-submit-the-initial-application-what-happens-next/ — processing time
  8. What if I didn't collect sales tax? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-if-i-didnt-collect-sales-tax/ — liability, tax-included sign
  9. Do I mail payment, or will someone collect it? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/do-i-mail-payment-or-will-someone-collect-it/ — on-site collection, mailing address
  10. Does a tax-exempt organization have to collect and remit Louisiana state sales tax? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/does-a-taxexempt-organization-have-to-collect-and-remit-louisiana-state-sales-tax/ — hobby sellers, nonprofits, R-1048
  11. Is there sales tax on food? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/is-there-sales-tax-on-food/ — prepared food at events
  12. Are sales of one-of-a-kind pieces of art subject to Louisiana state sales tax? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/are-sales-of-oneofakind-pieces-of-art-subject-to-louisiana-state-sales-tax/ — art/crafts taxable at 5%
  13. Are amounts charged for vendor space subject to state and local sales tax? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/are-amounts-charged-for-vendor-space-used-to-display-products-for-sale-at-shows-subject-to-state-and-local-sales-tax/ — booth rent not taxable
  14. Revenue Information Bulletin No. 25-007, State Sales Tax Rate (December 23, 2024) — LDR — https://dam.ldr.la.gov/lawspolicies/RIB%2025-007%20-%20State%20Sales%20Tax%20Rate.pdf — 5% from January 1, 2025
  15. Form R-1029SE, Fairs, Festivals, and Other Special Events Sales Tax Return (1-25) — LDR — https://dam.ldr.la.gov/taxforms/1029SE-1-25-F.pdf — event return, due date
  16. What should a vendor do prior to the event? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-should-a-vendor-do-prior-to-the-event/ — confirm place on vendor list
  17. Revenue Information Bulletin No. 25-030, Mandatory Electronic Filing and Payment Requirements Expanded (December 3, 2025) — LDR — https://dam.ldr.la.gov/lawspolicies/RIB%2025-030%20Electronic%20Filing%20and%20Payment%20Mandates%20Expanded.pdf — special events return excluded from e-file mandate
  18. Who must submit a Louisiana revenue account number application? — LDR FAQ — https://revenue.la.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/who-must-submit-a-louisiana-revenue-account-number-application/ — application requirement

What we could not confirm

  • Confidence: high. LDR's special events page and more than a dozen special-event FAQs directly address craft show vendors and promoters, and match the 2025 return and rate bulletin.
  • Vendor-list timing conflict: the promoter responsibilities FAQ says to send vendor details to LDR "at least 30 days prior to the event", while the list FAQ says to give lists to each taxing authority "two weeks prior to the event". These may be different recipients (LDR versus local authorities).
  • Registration cost: no fee for the Louisiana Revenue Account Number was stated on the official pages reviewed.
  • Temporary registration: marked "yes" in the CSV because LDR offers special-event account registration (the Fairs, Festivals, and Other Special Events checkbox), on-site accounts from state agents, and a per-event return (R-1029SE). There is no separately named "temporary permit".
  • Local (parish/municipal) sales tax registration, rates and filing are handled by local collectors and were not reviewed. LDR refers vendors to local taxing authorities.
  • The LDR FAQ "What is the current Louisiana state sales tax rate?" under special events returned "page not found". The rate is supported by the special events page and RIB 25-007.
  • Due date on R-1029SE is "the 20th day following the taxable period covered". The taxable period for a one-time event was not further defined.