HLS 25RS-835 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 229
BY REPRESENTATIVE MCCORMICK
TAX/SALES-USE, LOCAL-EXEM: Exempts certain foods and beverages from local sales
tax
1 AN ACT
2To amend and reenact R.S. 47:305(C)(1)(introductory paragraph) and to enact R.S.
3 47:337.9(C)(5.1), relative to sales and use tax; to provide for mandatory local sales
4 and use tax exemptions; to exempt sales and purchases of certain foods and
5 beverages from local sales and use taxes; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:305(C)(1)(introductory paragraph) is hereby amended and
8reenacted and R.S. 47:337.9(C)(5.1) is hereby enacted to read as follows:
9 §305. Exemptions from the tax
10 * * *
11 C.(1) The sales and use tax imposed by the state or by a political subdivision
12 whose boundaries are coterminous with those of the state shall not apply to sales or
13 purchases of any of the following The sale or purchase of any of the following items
14 shall be exempt from the sales and use tax imposed by any taxing authority:
15 * * *
16 §337.9. Exemptions applicable to local tax in Chapters 2, 2-A, and 2-B; other
17 exemptions applicable
18 * * *
19 C.
20 * * *
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 25RS-835 ORIGINAL
HB NO. 229
1 (5.1) R.S. 47:305(C)(1), "key words": food for home consumption, dairy
2 products, soft drinks, fruits and vegetables, package foods.
3 * * *
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 229 Original 2025 Regular Session McCormick
Abstract: Establishes a mandatory local sales and use tax exemption for sales of the types
of foods and beverages that are currently exempted from state sales and use tax.
Present constitution establishes that the state sales and use tax shall not apply to sales or
purchases of food for home consumption as defined in present law.
Present law provides that the following food and beverage items are exempt from the state
sales and use tax:
(1)Food sold for home preparation and consumption including bakery products.
(2)Dairy products.
(3)Soft drinks.
(4)Fresh fruits and vegetables.
(5)Package foods requiring further preparation by the purchaser.
Proposed law extends the state sales tax exemption on food and beverage items for home
consumption to local sales and use taxes thereby making purchases of these items exempt
from both state and local sales and use taxes.
(Amends R.S. 47:305(C)(1)(intro. para.); Adds R.S. 47:337.9(C)(5.1))
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.