Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

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.