. ▁Only ▁food ▁requiring ▁prepar ation ▁at ▁home ▁was ▁covered ▁by ▁the ▁reduction ▁in ▁state ▁sales ▁tax . ▁ ▁Single - use ▁port ions ▁or ▁restaurant ▁me als ▁were ▁not ▁affected ▁by ▁the ▁St elly ▁Plan . ▁ ▁Pres cription ▁dru gs ▁were ▁already ▁ex empt ▁from ▁sales ▁tax es , ▁but ▁St elly ▁placed ▁that ▁exem ption ▁in ▁the ▁state ▁Constitution . ▁St elly ▁also ▁allowed ▁the ▁tax ▁ow ed ▁by ▁the ▁individual ▁to ▁be ▁distributed ▁over ▁the ▁year ▁ 2 0 0 3 . ▁The ▁increase ▁in ▁tax p ayer ▁with hold ing ▁was ▁to ▁have ▁been ▁the ▁same ▁as ▁the ▁sav ings ▁realized ▁from ▁the ▁elim ination ▁of ▁sales ▁tax es ▁under ▁the ▁St elly ▁Plan . ▁Tax pay ers ▁making ▁approximately ▁$ 8 0 , 0 0 0 ▁ann ually ▁saw ▁increases ▁in ▁total ▁state ▁tax es . ▁ ▁Re pe al ▁After ▁years ▁of ▁criticism ▁from ▁those ▁who ▁faced ▁higher ▁tax es ▁as ▁a ▁result ▁of ▁the ▁St elly ▁Plan , ▁the ▁Louisiana ▁State ▁Legisl ature ▁in ▁ 2 0 0 8 ▁repe aled ▁St elly . ▁The ▁highest ▁income ▁brackets ▁were ▁returned ▁to ▁the ▁level ▁they ▁were ▁prior ▁to ▁ 2 0 0 3 . ▁The ▁tax ▁reduction ▁began ▁in ▁ 2 0 0 9 , ▁but ▁the ▁state ▁re venue ▁department ▁did ▁not ▁alter ▁the ▁with hold ing ▁on ▁individual ▁income ▁tax ▁tables ▁until ▁July ▁ 1 ▁of ▁that ▁year . ▁Hence ▁individuals ▁did ▁not ▁receive ▁more ▁dispos able ▁income ▁in ▁their ▁pay check s ▁until