Are there any food and beverage sales that are exempt from the NOEHA food and beverage tax?
The NOEHA food and beverage tax is due on sales of food and beverage sold or served in Orleans Parish or at any airport or air transportation facility owned by the City of New Orleans. The only exceptions are the following: • Food or beverage sales paid for with USDA food stamps or WIC vouchers. • Meals furnished to the staff, inmates, patients, or students of education, medical, religious, or mental institutions only if the institution is closed to the public. If the institution serves food and beverages to the general public, the NOEHA food and beverage tax must be collected.