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

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

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.


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