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 extends the existing state sales tax exemption on these food and beverage items to local sales and use taxes. As a result, purchases of these specified items will be exempt from both state and local sales and use taxes, thereby providing financial relief to consumers purchasing food for home consumption.

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