If you are a food and beverage vendor, you may be responsible for filing and remitting the New Orleans Exhibition Hall Authority Tax return. Any food service establishment with food and/or beverage sales in Orleans Parish and the New Orleans International Airport must file a return. Food service establishments with $200,000 or more in taxable food and/or beverage sales in the preceding year must collect the New Orleans Exhibition Hall Authority (NOEHA) tax. For sales tax purposes, a food service establishment is any fixed or mobile business in which food or beverages are prepared for sale or service either on or off the premises.