House Bill No. by Representative McCormick aims to amend existing sales and use tax laws in Louisiana by establishing mandatory local sales and use tax exemptions for certain food and beverage items. The bill specifically amends R.S. 47:305(C)(1) to clarify that the sale or purchase of specific food items, such as food for home consumption, dairy products, soft drinks, fresh fruits and vegetables, and packaged foods requiring further preparation, shall be exempt from local sales and use taxes. This change replaces the previous language that referred to the sales and use tax imposed by the state or local political subdivisions.

Additionally, the bill enacts R.S. 47:337.9(C)(5.1), which explicitly lists the types of food and beverage items that will benefit from this exemption. By extending the existing state sales tax exemption on these food and beverage items to local sales and use taxes, the bill ensures that purchases of these items are exempt from both state and local sales taxes, thereby providing financial relief to consumers.

Statutes affected:
HB229 Original: 47:305(C)(1)