LA HB88

Exempts food sold for home preparation and consumption (including bakery products), dairy products, soft drinks, fresh fruits and vegetables, and packaged foods requiring further preparation from local sales and use taxes in unincorporated areas of Caddo Parish

Applies to sales and use taxes imposed by Caddo Parish and any political subdivision within the parish

Geographic limitation restricts the exemption only to unincorporated areas of the parish, not municipalities

Aligns local tax treatment with existing state law, which already exempts these same food and beverage categories from state sales and use tax

Enacts new statute R.S. 47:337.10.1 specific to Caddo Parish