This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-11
LDR states that everyone making retail sales in Louisiana must collect and remit sales tax, even selling only once a year, and that includes individuals selling handmade goods at craft shows, fairs, festivals, and flea markets. Register through geauxBIZ or directly through LDR's LaTAP portal.
Not published by LDR; LaTAP authorization codes mail in about 3 to 4 days, so allow longer for the account number. Event vendors can also work through LDR's special events officers (special.events@la.gov).
Vendors at fairs, festivals, craft shows, and similar special events report event sales on Form R-1029SE, the Fairs, Festivals, and Other Special Events Sales Tax Return, applying the 5 percent state rate, due by the 20th day after the taxable period. LDR runs a dedicated special events program, and packets with the form are typically distributed through the promoter.
La. R.S. 47:305(A) exempts isolated or occasional sales by someone not engaged in the business of selling, aimed at true casual sales of your own used items. A crafter who makes goods specifically to sell is treated as engaged in business, and LDR's events guidance requires collection even for one-time sellers.
The state rate is 5 percent (effective January 1, 2025, scheduled to drop to 4.75 percent in 2030). The important catch: parish and municipal taxes are administered by local collectors, not LDR, and the R-1029SE covers only the state portion, so contact the local taxing authority for the parish where the event is held to learn the local rate and how to remit it.
Louisiana has no general statewide business license, but parishes and municipalities may levy an occupational license tax on anyone doing business in their jurisdiction (La. R.S. 47:341), so check with the parish or city where you sell.
Delinquent filing and payment each accrue 5 percent of tax due per 30 days, capped at 25 percent apiece, plus interest.
Promoters must notify LDR with their contact details and event dates and provide a list of all participating vendors at least 30 days before the event, plus distribute LDR materials to vendors and explain the state and local rates for the event jurisdiction.
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LDR states that everyone making retail sales in Louisiana must collect and remit sales tax, even selling only once a year, and that includes individuals selling handmade goods at craft shows, fairs, festivals, and flea markets. Register through geauxBIZ or directly through LDR's LaTAP portal.
Louisiana Sales Tax Account (LDR registration), issued by the Louisiana Department of Revenue (LDR). Cost: Free. Not published by LDR; LaTAP authorization codes mail in about 3 to 4 days, so allow longer for the account number. Event vendors can also work through LDR's special events officers (special.events@la.gov).
La. R.S. 47:305(A) exempts isolated or occasional sales by someone not engaged in the business of selling, aimed at true casual sales of your own used items. A crafter who makes goods specifically to sell is treated as engaged in business, and LDR's events guidance requires collection even for one-time sellers.
The state rate is 5 percent (effective January 1, 2025, scheduled to drop to 4.75 percent in 2030). The important catch: parish and municipal taxes are administered by local collectors, not LDR, and the R-1029SE covers only the state portion, so contact the local taxing authority for the parish where the event is held to learn the local rate and how to remit it.
Louisiana has no general statewide business license, but parishes and municipalities may levy an occupational license tax on anyone doing business in their jurisdiction (La. R.S. 47:341), so check with the parish or city where you sell.
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Last verified: 2026-06-11. Spotted something out of date? Let us know.