This law defines terms related to parish sales and use taxes. By definition, the "sale of tangible personal property to food banks, as defined in [Louisiana law]" is exempt from sales tax. The law also exempts "donation of food items to food bank as defined in [Louisiana law]" from use tax.
Provides exemptions to taxes on sales to food banks and food items donated to food banks.
The definitions in § 106-151 that specifically relate to healthy food are "retail sale or sale at retail" and "use," which both contain exemptions related to "food banks" § 106-151.
This policy is located in Bossier City, Louisiana Code of Ordinances, Chapter 106 -Taxation, Article VI - Sales and Use Tax, Division 1- Generally, Section 106-151 - Definitions. History: Code 1980, §§ 15-191—15-202, 15-204—15-214.