Who the Louisiana cottage food law covers
Louisiana doesn't use the words "cottage food". Its law, Revised Statute 40:4.9, is titled "Low-risk foods; preparation in home for public consumption". Anyone who prepares low-risk foods in the home for sale is covered, until gross annual sales reach $100,000.
Cane syrup makers get a wider home: for cane syrup, the law also counts an open-sided structure on private property that shelters a cast iron kettle, evaporator or other equipment for making syrup the traditional way.
The statute page on the Legislature's website may still show the old $30,000 figure until it's updated. The enrolled text of House Bill 403 has the $100,000 wording.
Which foods you can sell
The law lists the low-risk foods by category:
- Breads, cakes, cookies and pies
- Candies
- Cane syrup
- Dried mixes
- Honey and honeycomb products
- Jams, jellies and preserves
- Pickles and acidified foods
- Sauces and syrups
- Spices
None of them may consist of any animal muscle protein or fish protein, so meat pies, boudin, crawfish bread and shrimp sauces are out. Food with cannabidiol (CBD) can't be sold either, unless the FDA approves CBD as a food additive. And the law never allows the sale of unwholesome food.
Extra rules for breads, cakes, cookies and pies
Home bakers carry the most rules in the Louisiana cottage food law. Hire someone to help you bake for sale and the home exemption no longer covers you. And you can't sell breads, cakes, cookies or pies to a retail business or anyone else who resells them.
Where you sell, and the sales tax rule
R.S. 40:4.9 is short. It doesn't list venues and it says nothing about online orders or shipping. Its selling rules are these:
| Rule | What the law says |
|---|---|
| Sales tax | You may not sell without a current sales tax certificate from the parish where the sales happen |
| Breads, cakes, cookies, pies | No sales to a retail business or anyone who resells them |
| Helpers | A baker who employs someone to help prepare food for sale loses the exemption |
| Sales limit | The law stops applying at $100,000 or more in gross annual sales |
Want to sell your pralines or pepper jelly to a shop, or ship across state lines? Check with the Louisiana Department of Health first, because the home food law doesn't spell those out.
When you outgrow the Louisiana cottage food law
At $100,000 in gross annual sales, the home exemption ends and you need to meet the state's regular food rules, so talk to the Louisiana Department of Health before you get there. Selling to stores or across state lines also brings in the federal label rules in full: net quantity, a complete ingredient list, allergens and, in most cases, a Nutrition Facts panel.
Nutrition Facts Label Requirements →