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 of qualifying original art from festivals, arts markets, and street vendors will all be exempt from sales taxes so long as the location is within the boundaries of the cultural district. It is the responsibility of the event sponsor to make sure the vendors know the procedures to conduct tax exempt sales. • What about French Quarter artists who are licensed and taxed by the city, but sell on the street? Yes, if the location of a sale of original art in the French Quarter is in a Cultural District it is
