▁November ▁ 5 , ▁ 2 0 0 2 , ▁general ▁election , ▁Louisiana ▁vot ers ▁approved ▁the ▁St elly ▁Plan , ▁listed ▁on ▁the ▁ball ot ▁as ▁Act ▁ 8 8 - 2 0 0 2 , ▁actually ▁a ▁constitution al ▁am end ment . ▁The ▁tab ulation ▁was ▁ 5 3 4 , 9 8 9 ▁( 5 1 ▁percent ) ▁to ▁ 5 0 6 , 9 3 8 ▁( 4 9 ▁percent ). ▁ ▁Details ▁of ▁St elly ▁Plan ▁Under ▁the ▁St elly ▁Plan , ▁the ▁state ▁sales ▁tax ▁on ▁food ▁for ▁home ▁consumption ▁and ▁the ▁sales ▁tax ▁on ▁natural ▁gas , ▁electric ity , ▁and ▁water ▁for ▁resident ial ▁use ▁was ▁lower ed ▁on ▁January ▁ 1 , ▁ 2 0 0 3 , ▁from ▁ 3 . 9 ▁c ents ▁to ▁ 2 ▁c ents ▁per ▁doll ar . ▁Tax es ▁on ▁those ▁items ▁were ▁then ▁elimin ated ▁on ▁July ▁ 1 , ▁ 2 0 0 3 . ▁To ▁replace ▁re venue ▁lost ▁through ▁St elly , ▁individual ▁income ▁tax ▁brackets ▁were ▁adjust ed ▁up ward . ▁Because ▁individual ▁tax ▁returns ▁for ▁tax able ▁year ▁ 2 0 0 3 ▁were ▁not ▁file d ▁until ▁after ▁January ▁ 1 , ▁ 2 0 0 4 , ▁the ▁with hold ing ▁tax ▁tables ▁were ▁re vised , ▁and ▁the ▁new ▁rates ▁went ▁into ▁effect ▁on ▁January ▁ 1 , ▁ 2 0 0 3 . ▁ ▁St elly ▁did ▁not ▁affect ▁local ▁sales ▁tax es ▁on ▁food