Businesses that sell prepared food or beverages in Orleans Parish may be required to collect and remit the New Orleans Exhibition Hall Authority (NOEHA) Food & Beverage Tax. The Louisiana Department of Revenue (LDR) administers this tax on behalf of the Ernest N. Morial New Orleans Exhibition Hall Authority.
Whether you are opening a new business or have been operating for years, this page will help you determine if the tax applies to your business, how to register, file, and pay, and what to do if you need to become compliant.
Who Must Collect the Tax?
Generally, food service establishments that sell prepared food or beverages in Orleans Parish may be required to collect the NOEHA Food & Beverage Tax.
This includes many:
- Restaurants
- Fast food establishments
- Coffee shops
- Cafés
- Bars and lounges
- Caterers
- Food trucks
- Delicatessens
- Grocery stores selling prepared food
- Convenience stores with prepared food
- Bakeries selling ready-to-eat products
- Entertainment venue concessions
- Airport food vendors
Businesses that meet the statutory sales threshold established by Louisiana law are required to collect the tax.
What Sales Are Taxable?
The tax generally applies to sales of prepared food and beverages intended for immediate consumption.
Examples include:
- Restaurant meals
- Fountain drinks
- Coffee and specialty beverages
- Soft drinks
- Alcoholic beverages
- Prepared deli foods
- Ready-to-eat bakery items
- Catered meals
- Buffet sales
- Food sold at entertainment venues
What Sales Are Generally Not Taxable?
Examples include:
- Grocery items intended for home preparation
- Sales made entirely outside Orleans Parish
- Certain exempt transactions provided by Louisiana law
Refer to applicable statutes and regulations for specific exemptions.
Register Your Business
If your business will sell prepared food or beverages in Orleans Parish and is required to collect this tax, register with the Louisiana Department of Revenue before collecting tax from customers.
Registration can be completed online.
Register My Business
File & Pay Online
The fastest and easiest way to manage your account is through LaTAP.
Using LaTAP you can:
- File monthly returns
- Make secure payments
- View filing history
- View payment history
- Update account information
- Manage your business tax accounts
File & Pay in LaTAP
Need to Get Back Into Compliance?
If you recently discovered that your business should have been collecting or filing the New Orleans Exhibition Hall Authority Food & Beverage Tax, it is important to address the issue as soon as possible.
Many businesses become aware of this tax requirement only after they have been operating for some time. Promptly correcting the issue may reduce additional penalties and interest and help avoid future enforcement actions.
If you believe your business should have been collecting or remitting this tax:
Step 1
Determine whether your business is required to collect the tax.
Step 2
Register your business if you are not already registered.
Step 3
File any required past-due returns.
Step 4
Pay any tax due.
Step 5
Contact LDR if you need assistance determining your filing obligations.
The sooner you address the issue, the easier it is to bring your account into compliance.
Register My Business File Past-Due Returns Contact LDR
Filing Due Dates
Returns and payments are due:
On or before the 20th day of the month following the reporting period.
Returns and payments are due:
| Reporting Month |
Return Due |
| January |
February 20 |
| February |
March 20 |
| March |
April 20 |
| April |
May 20 |
| May |
June 20 |
| June |
July 20 |
Common forms and publications include:
Common forms and publications include:
| Form |
Purpose |
| Food & Beverage Tax Return |
Monthly return |
| Registration Forms |
Register your business |
| Instructions |
Filing guidance |
