House Bill No. by Representative McCormick proposes to enact R.S. 47:337.10.1, which exempts certain foods and beverages from local sales and use taxes in unincorporated areas of Caddo Parish. The bill specifies that the sales and use tax imposed by Caddo Parish and its political subdivisions will not apply to the sale or purchase of specific items, including food for home preparation, dairy products, soft drinks, fresh fruits and vegetables, and packaged foods requiring further preparation by the purchaser.

The proposed law retains existing exemptions for these food items from state sales and use tax but extends this exemption to local taxes within Caddo Parish when the sales occur in unincorporated areas. This legislative change aims to alleviate the tax burden on residents purchasing essential food items in these areas, thereby promoting access to affordable food options.