It depends on the type of food being sold.

Prepared food is generally subject to Louisiana state sales tax. This includes food that is prepared for immediate consumption, such as meals sold by restaurants, food trucks, concession stands, and similar vendors.

Food and beverages sold for preparation and consumption in the home are generally exempt from Louisiana state sales tax. Examples include:

• Fresh fruits and vegetables

• Bakery products

• Packaged foods

• Meat, poultry, and seafood

• Other grocery items intended for home preparation and consumption

These exemptions apply only as provided by Louisiana law. Local sales taxes may still apply, depending on the location of the sale.

If you are selling food at a fair, festival, craft show, or other special event, you are generally responsible for collecting and remitting any applicable sales taxes on taxable food sales.

Recommendation: If you are unsure whether the food you sell is taxable, review the applicable Louisiana sales tax laws before making sales. Understanding whether your products are considered prepared food or food for home consumption can help ensure you collect and remit the correct amount of sales tax.

Is there sales tax on food?

Generally Taxable	Generally Exempt from State Sales Tax
Restaurant meals	Fresh produce
Hot prepared foods	Packaged groceries
Food truck meals	Raw meat and seafood
Concession stand food	Bakery items intended for home consumption
Ready-to-eat meals	Foods requiring home preparation