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Are food service establishments with annual sales of less than $200,000 exempt from the tax?

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Are food service establishments with annual sales of less than $200,000 exempt from the tax?

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Food service establishments that sell or serve food and beverages in Orleans Parish or the New Orleans airport with taxable food and beverage sales of less than $200,000 from all of the establishment’s locations in Orleans Parish and the airport during the previous year are not considered a food service establishment for the purpose of the NOEHA food and beverage tax and are not required to collect this tax.

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