LA HB229

Extends the existing state sales tax exemption on food for home consumption to all local sales and use taxes in Louisiana, making these items exempt from both state and local taxation

Covered food and beverage items include: food sold for home preparation (including bakery products), dairy products, soft drinks, fresh fruits and vegetables, and packaged foods requiring further preparation

Amends R.S. 47:305(C)(1) to change the exemption from applying only to state tax and political subdivisions coterminous with the state to applying to "any taxing authority"

Creates a new mandatory local exemption under R.S. 47:337.9(C)(5.1) that local taxing authorities must observe

Sponsored by Representative McCormick for the 2025 Regular Session