Are sales from food trucks, drive-ins, candy and nut counters, and snack bars taxable?


Yes. Sales of prepared food by restaurants, drive-ins, snack bars, candy and nut counters, private clubs, and similar establishments are taxable irrespective of whether they furnish facilities for on premise consumption. Food that otherwise qualifies as food for home consumption would remain exempt. For example, raw meat or raw seafood that is sold by an establishment that also sells prepared foods would still be exempt.


Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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