What sort of sales, transactions or activities require a permit or license?

All special event retailers selling goods, books, or merchandise must have a sales tax account or one can be provided at the event by the on-site state sales tax agents. For raffles, you must register with the Louisiana Department of Revenue - Office of Chartable Gaming (OCG). They are responsible for licensing, monitoring and regulating the charitable gaming industry in Louisiana. Charitable gaming is defined as non-profit organizations raising funds through games of chance where all net proceeds are contributed to bona fide charitable causes. The Office of Charitable Gaming does not license or regulate silent auctions.