Cameron Miranda
Louisiana cottage food laws are lenient, but not easily navigated or understood. There is no state requirement to obtain a permit to sell food from home, but you must register your business and obtain a general sales tax certificate from the Louisiana Department of Revenue and a local sales tax certificate from the local taxing authority of any jurisdiction where you intend to sell food. You can sell cottage foods at fairs, festivals, farmers' markets, homes, online, restaurants, retail stores, and roadside stands. However, you cannot sell hot food or meat products.
| Characteristics | Values |
|---|---|
| License required to sell food from home | Not required |
| Registration required | Yes |
| Local sales tax certificate required | Yes |
| General sales tax certificate required | Yes |
| Food safety and handling course required | No |
| Food safety certification required | Yes |
| Allowed foods | Baked goods, candies, jams, jellies, pickles, sauces, syrups, spices, etc. |
| Not allowed foods | Meat proteins, hot homemade meals |
| Annual gross revenue cap | $30,000 |
| Assistants allowed | No |
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What You'll Learn
No license or permit is required to sell food from home in Louisiana
Louisiana's cottage food laws allow individuals to sell certain food items made in their home kitchens without a license or permit. These laws were expanded in 2013 with the passage of Louisiana Act 542, which created rules for the preparation of low-risk foods for sale.
Louisiana cottage food producers do not need government inspections, permits, or training to get started. However, they must obtain a general sales tax certificate from the Louisiana Department of Revenue and a local sales tax certificate from the local taxing authority of any jurisdiction where they intend to sell their foods. This involves registering their business. There is also no requirement to take a food safety and handling course, although this may be beneficial for protecting both the producer and their customers.
Louisiana's cottage food laws apply only to low-risk foods, which are shelf-stable and do not require time or temperature controls for safety. Examples of permitted food items include baked goods (such as breads, cakes, cookies, and pies), candies, dried mixes, honey and honeycomb products, jams, jellies, and preserves, pickles, sauces, syrups, and spices. These foods can be sold almost anywhere in the state, including at private residences, roadside stands, special events, farmers' markets, and online. However, there are some restrictions on selling baked goods to retail businesses for resale.
It is important to note that Louisiana's cottage food laws do not allow the sale of meat proteins or foods that require refrigeration, such as cream or custard-filled pastries. Additionally, there is an annual cap on income, currently set at $30,000, and cottage food producers are prohibited from employing assistants. All food items must also be labelled with a disclaimer stating that they were "not produced in a licensed or regulated facility."
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A general sales tax certificate is required to sell cottage foods
Louisiana allows the sale of "low-risk foods", which generally refers to shelf-stable foods that do not require time or temperature controls for safety. This includes chocolate, as well as homemade breads, cakes, cookies, pies, and other confectionery items.
Louisiana's cottage food laws do not require government inspections, permits, or training to get started. However, a general sales tax certificate is required to sell cottage foods in Louisiana. This is obtained from the Louisiana Department of Revenue. In addition, a local sales tax certificate is needed from the local taxing authority of the jurisdiction where the food will be sold.
The state of Louisiana does not require a food safety and handling course for cottage food producers. However, it is beneficial to know the safe handling practices to protect yourself and your customers. Short courses are available online that can provide food handling and safety certification.
Cottage food producers in Louisiana can sell their products almost anywhere without restriction. Direct sales, including online sales, are permitted at private residences, roadside stands, special events, and farmers' markets. Retail sales are also allowed in restaurants, grocery stores, and coffee shops, except for baked goods such as bread, cakes, cookies, and pies. The state caps annual gross revenue for cottage food operations at $30,000.
It is important to note that each state has different regulations for cottage food sales. While some states do not require a sales tax on cottage foods, others may have specific requirements, such as obtaining a business license or a cottage food permit. It is always advisable to consult with a tax professional or accountant to understand the specific tax rules and requirements for your locality.
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Only low-risk foods can be sold under cottage food laws
Louisiana allows the sale of "low-risk foods", which generally refers to shelf-stable foods that do not require time or temperature controls for safety. This includes homemade baked goods like breads, cakes, cookies, and pies, as well as cream or custard-filled pastries, candies, dried mixes, honey and honeycomb products, jams, jellies, and preserves, pickles, acidified foods, sauces, syrups, and spices.
Louisiana cottage food laws do not require government inspections, permits, or training to get started. However, the law requires cottage food producers to obtain a general sales tax certificate from the Louisiana Department of Revenue and a local sales tax certificate from the local taxing authority of any jurisdiction where they intend to sell foods.
It's important to note that each state has different cottage food laws, so it's always a good idea to check the specific regulations for your state. For example, in Minnesota, cottage food producers may need to register with the Minnesota Department of Agriculture (MDA) and obtain a food license if they want to sell foods that are not allowed under the Cottage Food Law or plan to exceed the direct sales limit of $78,000 per year.
In terms of food safety, while Louisiana does not require a food safety and handling course, it is beneficial to know safe handling practices to protect yourself and your customers. Additionally, proper labeling is crucial, especially for allergens, and inspectors may be present at venues like farmers' markets to verify registration and compliance with state laws.
Overall, by focusing on low-risk foods, cottage food laws aim to strike a balance between fostering the growth of small food businesses and ensuring public health and food safety.
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Cottage food producers cannot employ assistants
Louisiana allows the sale of "low-risk foods", which are typically shelf-stable foods that do not require time or temperature controls for safety. The state's cottage food laws permit the sale of a wide variety of homemade foods, including baked goods, candies, dried mixes, honey, jams, sauces, and more.
Cottage food producers in Louisiana are not required to undergo government inspections, obtain permits, or undergo training. However, they must obtain a general sales tax certificate from the Louisiana Department of Revenue and a local sales tax certificate from the local taxing authority of any jurisdiction where they intend to sell their products.
One notable restriction in Louisiana's cottage food laws is that cottage food producers are prohibited from employing assistants. This means that the production, sale, and delivery of cottage foods must be handled solely by the producer themselves. The state imposes this restriction to maintain control over the cottage food industry and ensure that all food production and handling adhere to safe practices.
The prohibition on employing assistants may present challenges for cottage food producers, particularly those experiencing high demand or seeking to expand their operations. Without the ability to delegate tasks, producers may struggle to keep up with orders, limiting their potential for growth. This restriction also means that cottage food producers must be physically present during the sale or delivery of their products. While it is allowed to sell cottage foods out of a structure, such as a food truck or at a farmer's market, no food preparation is permitted within that structure.
While the ban on assistants may hinder expansion, some work can be outsourced. For example, cottage food producers can rent a space in a licensed commercial kitchen or find a co-packer to help with food production. This can provide access to necessary equipment and resources without employing assistants directly.
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Cottage food sales are limited to $30,000 per year
Louisiana cottage food laws allow producers to sell a wide variety of foods, including chocolate, in the state, with a few restrictions. Chocolate is not explicitly mentioned in the list of permitted foods, but it is considered a low-risk food and is not a meat product, so it should be allowed.
Cottage food sales in Louisiana are limited to $30,000 per year. This means that once a cottage food operation reaches this revenue threshold, they will need to expand their business into a commercial kitchen to continue growing. This cap on annual gross revenue is a recent development, as the state amended its cottage food laws in 2022 with the passage of HB 828, which included this new sales limit.
The $30,000 sales limit is a significant increase from the previous cap of $20,000, which many producers felt was too low to sustain a viable business. The new limit provides more opportunities for cottage food producers to grow their businesses and increase their income without the need for a commercial kitchen.
To comply with the law, cottage food producers in Louisiana must obtain a general sales tax certificate from the Louisiana Department of Revenue and a local sales tax certificate from the local taxing authority of any jurisdiction where they intend to sell their foods. They are also required to label their products with a note stating that they were made in an uninspected kitchen.
It is important to note that Louisiana's cottage food laws do not require government inspections, permits, or training. However, food safety is still a critical aspect of any food business, and producers are encouraged to take short courses online to learn about safe handling practices and obtain food safety certificates that can be displayed to customers.
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Frequently asked questions
No license is required to sell food under cottage law in Louisiana. However, you need to obtain a general sales tax certificate from the Louisiana Department of Revenue and a local sales tax certificate from the local taxing authority of any jurisdiction where you intend to sell foods.
Louisiana cottage food law allows the sale of "'low-risk foods", which are typically shelf-stable foods that do not require time or temperature controls for safety. This includes baked goods, candies, jams, jellies, and other similar items.
You can sell cottage foods at fairs, festivals, farmers' markets, homes, online, restaurants, retail stores, and roadside stands in Louisiana.
No, it is not mandatory to take a food safety and handling course. However, knowing safe handling practices will protect you and your customers.
Yes, there is a cap on annual gross revenue at $30,000 for cottage food operations in Louisiana.
