Louisiana’s cottage food law (Act 370) went into effect on August 1st, 2013. The bill is very different from other cottage food laws in that the only baked goods it allows are cakes and cookies, but it also allows some jarred goods and honey.
All sales must be direct from the seller to the buyer, and there is a sales limit of $20,000 per year. Operations may not have anyone else help them make their products.
HB 1270 will amend this law on August 1st, 2014. It makes the law more regulated and adds more allowed foods to the list. HB 216 is still in the legislative process, but since it simply aims to have pies added to the allowed foods, it’s no longer really necessary with HB 1270 becoming law.
Unlike most states, Louisiana allows custard and cream-filled bakery products.
Pets are never allowed in the part of the home where the food is being made.
Cottage food operations don’t need to get a license from their health department, but they do need to check with their county to see if any zoning requirements apply to them.
Operations do not need to collect any state sales tax, but they may need to collect local sales taxes (it is different for each city and county). If your parish requires you to collect tax on these kinds of sales, you can find your local and state tax rates here.
- August 2013
- SB 18