SUMMARY BY TAX ANALYSTS
In Healthy Course LLC v. City of New Orleans, the Louisiana Board of Tax Appeals vacated a local sales tax assessment against a catering company in connection with meals furnished to the students of a private school, finding that the city’s home rule charter, which would have required taxation of the meals, did not override the applicable exemption under state statute.
Citations: Healthy Course LLC v. City of New Orleans; No. L00807
DATED JAN. 13, 2021