Do recurring arts events within a Cultural District have to have the same vendors to be “established”?
Events do not have to have the same vendors. It is up to the event organizers to determine who participates in an art event and to provide exemptions certifications and reporting instructions to eligible vendors. The law requires the sales tax exemption when the item is sold from an “established location.” An established location is defined in the rules as any location within the boundaries of the cultural district. • Are vendors from out-of-state at markets and festivals eligible for tax exempt sales? The law does not permit a distinction between in-state vendors versus out-of- state vendors OR in-state artists versus out-of-state artists. The question is merely (a) whether the item meets the definition of art (as defined in the statute and rule) and (b) whether the item is sold from an established location within a cultural district. • In New Orleans there are many monthly festivals that would take place within a Cultural District. Would they be included in the exemption? Yes. Sales
