Louisiana - Sales tax on parties?

We are opening a business that offers birthday parties for children. I know in Louisiana, we don't have to charge sales tax on the birthday party itself. But we do give the children party favors. I'm trying to find out if I have to pay sales tax. And if so, is it on the whole price of the party, or just on the value of the merchandise? I called our parish (county) tax office and they had no idea! Thanks!

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