Wait, that is only the tip of the iceberg. You also will have to pay an additional tax on top of the 4% to enter the SuperDome for the championship and at any University stadium. Plus, your booster club membership, if you charge a due, is taxed too if you have access to a bar b que pit or booster club trailor. So, if you are a member of the TAF or the RCAF you may have to pay a tax for your membership dues. YOuth associations that have a park such as in Lafayette parish, BYYA, Brown Park, CSA, SYLYSI and the Scott Area club will now have to pay taxes. OUCH.... Nothing like a tax on t-ball.
Revenue Information Bulletin No. 16-014
March 30, 2016
Sales Tax
Taxability of Dues Paid to Nonprofit, Civic Organizations Which Entitle the Member to
Receive Access to Clubs or the Privilege of Having Access to or the Use of Amusement,
Entertainment, Athletic, or Recreational Facilities
Act 25 of the 2016 First Extraordinary Session of the Louisiana Legislature enacted La. R.S.
47:302(V), 321(L), and 331(S) which provide that certain state exclusions and exemptions are
operative and in effect for the purposes of the imposition of state sales taxes pursuant to La. R.S.
47:302, 321, and 331. The effective date of Act 25 is April 1, 2016.
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 furnishing, for dues, fees, or other consideration, of the privilege of access
to clubs or the privilege of having access to or the use of amusement, entertainment, athletic, or
recreational facilities. A membership fee, dues, or other consideration paid to an organization
providing access to a club or the privilege of having access to amusement, entertainment,
athletic, or recreational facilities is subject to taxation.
Louisiana Revised Statute 47:301(14)(b)(i) provides a sales tax exclusion for membership fees or
dues paid to nonprofit, civic organizations granting access to clubs or the privilege of having
access to amusement, entertainment, athletic, or recreational facilities. However, this sales tax
exclusion is not operative and in effect for purposes of Acts 25 and 26. Therefore, membership
fees and dues paid to these organizations will be subject to state sales tax. Membership fees or
dues paid to nonprofit, civic organizations such as the Young Men's Christian Association, which
grant members the privilege of having access to workout facilities, clubs, and swimming pools
will be subject to state sales tax. Membership fees or dues that entitle the member to use the
organization's clubs, or amusement, entertainment, athletic, or recreational facilities will be
subject to state sales tax. Membership fees or dues paid to a club such as the Rotary Club, which
does not grant members access to a club or the privilege of accessing amusement, entertainment,
athletic, or recreational facilities will not be subject to state sales tax.