R-1333 (1/07)
Sales Tax Exemption
for Certain Triple A Professional
Baseball Sports Facilities
Louisiana Department of Revenue
Taxpayer Services Division
P.O. Box 201
Baton Rouge, LA 70821-0201
(225) 219-7356
(225) 219-6236 (Fax)
Louisiana Revised Statute 39:467(A)(2) provides a state and local sales tax exemption for open baseball stadiums owned
and operated by the state, or any of its agencies, boards, or commissions.
To qualify for the exemption, the facility must meet all of the following criteria:
1. Have a seating capacity of at least 10,000;
2. Have a professional sports franchise that participates in Class Triple A professional baseball; and
3. Be located within a body politic and corporate and political subdivision of the state composed of more than one parish.
Qualifying facilities are exempt from the state and local sales tax as follows:
1. Exempt from collecting sales tax on admission, parking, tours, sales, or activities provided by any event in the facility.
2. Paying sales tax on purchases of services provided at the facility or tangible personal property delivered to and used
at the facility.
Exception: Trade shows or other events at which the sale of goods or property is the primary purpose of the
show or event do not qualify for the exemption.
Exemption Applicant
Legal Name of Applicant
Trade Name of Applicant
Local Address
Mailing Address
City
State
Zip Code
City
State
Zip Code
State Sales Tax Account Number
Telephone Number
I certify that the above applicant meets the exemption’s qualifications and agree to enforce the exemption as required by
LA R.S. 39:467(A)(2).
__________________________________
________________________
________________
Signature
Title
Date
For Official Use
■ ■
Approved
■ ■
Disapproved
Signature of Department Representative
Date
This certificate may be reproduced and copies presented to vendors to claim the exemption from the sales and
use tax until notified in writing that this exemption has been suspended, repealed, or revoked.