House Bill No. [insert bill number] aims to amend existing Louisiana tax law to provide exemptions from local sales and use taxes for certain food and beverage items that are already exempt from state sales and use taxes. The bill specifically modifies R.S. 47:305(D)(1)(n) through (r) and (3)(b) to clarify that food sold for home consumption, dairy products, soft drinks, fresh fruits and vegetables, package foods requiring further preparation, and bakery products are exempt from both state and local sales and use taxes. The language "Solely for" is replaced with "For" in these provisions, emphasizing the applicability of the exemptions to both levels of taxation.

Additionally, the bill introduces R.S. 47:337.9(C)(14.2), which establishes "key words" associated with these exemptions, including terms like "food for home consumption" and "bakery products." This legislative change is intended to ensure that the tax relief provided for these essential items is uniformly applied at both the state and local levels, thereby supporting consumers and promoting access to necessary food products.

Statutes affected:
HB37 Original: 47:305(D)(1)