Nonprofit R-1048

About Nonprofit R-1048

Nonprofit organizations in Louisiana can apply for an exemption from collecting state sales tax on parking fees, admissions, and sales of tangible personal property at fundraising events.

As a bona fide 501(c)(3) nonprofit organization or another nonprofit group, you may be subject to sales tax unless you apply for and receive an annual sales tax exemption. Nonprofits are typically required to report and pay sales tax based on their total sales during fundraising events, including admissions, parking fees, or sales of tangible personal property.

If you’ve applied for and received an LDR-approved exemption Form R-1048 before your event, you can be exempt from the requirement to collect and remit state sales tax on those items.

What Is Form R-1048?

Form R-1048 is specifically designed for nonprofit domestic, civic, educational, historical, charitable, fraternal, or religious organizations. This form allows these groups to apply for an exemption from collecting state sales tax on:

• Parking fees

• Admissions to fundraising events

• Sales of tangible personal property

  Who Should Apply?

• Submit Early: All applications for Form R-1048 must be submitted at least 30 days before your first fundraising event. This timeline is crucial to allow the Louisiana Department of Revenue (LDR) time to process your request.

• Who Can Apply: The exemption is available to nonprofit organizations that are domestic, civic, educational, historical, charitable, fraternal, or religious in nature.

  How to Apply

• Download the Form: Visit the Louisiana Department of Revenue website to download and print the Form R-1048.

• Complete the Application: Fill out the required details, including information about your nonprofit, event, and sales activities.

• Submit Your Application: Make sure to submit the completed form at least 30 days before your event to ensure timely processing.