Power to Tax; Sales and Use Tax; Limitation
La. Const. art. VII, § 2.2
in effect2.2. Power to Tax; Sales and Use Tax; Limitation
Section 2.2.(A) Effective January 1, 2003, the sales and use tax rate imposed by the state of Louisiana or by a political subdivision whose boundaries are coterminous with those of the state shall not exceed two percent of the price of the following items:
(1) Food for home consumption, as defined in R.S. 47:305(D)(1)(n) through (r) on January 1, 2003.
(2) Natural gas, electricity, and water sold directly to the consumer for residential use.
(3) Prescription drugs.
(B) Effective July 1, 2003, the sales and use tax imposed by the state of Louisiana or by a political subdivision whose boundaries are coterminous with those of the state shall not apply to sales or purchases of the following items:
(1) Food for home consumption, as defined in R.S. 47:305(D)(1)(n) through (r) on January 1, 2003.
(2) Natural gas, electricity, and water sold directly to the consumer for residential use.
(3) Prescription drugs.
(C) As used in this Section, the term "sold directly to the consumer for residential use" includes the furnishing of natural gas, electricity, or water to single private residences, including the separate private units of apartment houses and other multiple dwellings, actually used for residential purposes, which residences are separately metered or measured, regardless of the fact that a person other than the resident is contractually bound to the supplier for the charges, actually pays the charges, or is billed for the charges. The use of electricity, natural gas, or water in hotel or motel units does not constitute residential use.
Acts 2002, No. 88, §1, approved Nov. 5, 2002, eff. Jan. 1, 2003.
Source: Louisiana State Legislature (legis.la.gov)URL: https://legis.la.gov/legis/Law.aspx?d=206549Fetched: 10/20/2026