Louisiana Sales Tax Exemption on Food for Home Consumption
-
This information is based on two sources:
- Louisiana Tax Topics, Vol 25 #2 April 05
- Ruling 03-022
-
The Louisiana sales tax return allows for an exemption for "Sale of Food for home consumption."
-
When this absurd law was first passed in 2005, the state had trouble defining what sizes of packaged food were for immediate consumption and what sizes were for "home consumption."
-
Without changing the wording on the state sales tax form, the state solved the problem by redefining what it meant by "home consumption."
-
"Food for home consumption" now means food that is "prepared or manufactured by someone other than the seller."
-
Use the following lists to determine what is taxable and not taxable:
TAXABLE food prepared on site hot dogs and food warmed by machines slices of pizza fountain drinks coffee bottled water carbonated bottled water chewing gum cigarettes |
NOT TAXABLE (but still subject to parish tax) grocery items candy, any size soft drinks, any size chips, any size |