How do new food service establishments that will be selling or serving food and beverages in Orleans Parish or the New Orleans airport register for the NOEHA food and beverage tax?
New food service establishments that will serve or sell food and beverage in Orleans Parish or the New Orleans airport must register for the NOEHA food and beverage tax when they apply for a Louisiana sales tax number. Although the food service establishment will not be required to collect the NOEHA food and beverage tax until it has been operating for 12 months, the establishment must report their food and beverage sales on the monthly NOEHA food and beverage tax return, Form R-1325. The sales are reported on Line 4 of the return and a zero percent tax rate is applied. Each year, LDR reviews the food and beverage sales reported by food service establishments and sends notifications to establishments if their food and beverage tax rate will change for the next year. Food service establishments that have filed less than 12 months tax returns should continue to apply the zero tax rate until the next year’s review.
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