§305.46.  Exclusions and exemptions; purchases with United States Department of Agriculture Food Stamp Coupons and purchases made under the Women, Infants, and Children's Program

A.  The sales and use taxes imposed by the state of Louisiana or any political subdivision shall not apply to the purchase of the following items:

(1)  Eligible food items, as defined by the United States Department of Agriculture regulations for the Food Stamp Program, when such food items are purchased with United States Food Stamp Coupons.  

(2)  Eligible food items authorized for purchase under the Women, Infants, and Children's (WIC) Program as administered by the Louisiana Department of Children and Family Services, when such items are purchased with WIC Program Vouchers.  

B.  The exemptions granted pursuant to this Section shall remain in effect as to each program only until applicable federal law, rules, or regulations permit the levy and collection of sales and use taxes on those exempted items without jeopardizing the contribution of funds by the federal government to such program.  

Acts 1986, No. 1028, §1, eff. Oct. 1, 1987; Acts 1987, No. 4, §1, eff. Oct. 1, 1987.  

{{NOTE:  SEE ACTS 1986, NO. 1028, §2; U.S. DEPT. OF AGRICULTURE GRANTED THE EXTENSION PROVIDED FOR IN §2.}}

{{NOTE:  SEE ACTS 1987, NO. 4, §2.}}