House Bill No. by Representative McCormick proposes amendments to Louisiana's sales and use tax laws, specifically targeting exemptions for certain food and beverage items. The bill seeks to amend 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 changes include replacing "Solely for" with "For" in the context of these exemptions, thereby broadening the scope of the tax relief.

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 aims to ensure that the exemptions currently applicable at the state level are also mandated for local sales and use taxes, thereby providing consistent tax relief for consumers purchasing these essential food items.

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