Louisiana’s cottage food law Act 542 was amended by House Bill 1270 in the regular session of the Louisiana Legislature in 2014. It allows “low-risk foods” to be sold. Those foods include all of the following, none of which
A label must be affixed to the food products that clearly states that the food was not produced in a licensed or regulated facility. No person can sell food unless they have applied for or have been issued all of the following: (a) a Louisiana General Sales Tax Certificate from the Louisiana Department of Revenue and (b) a local sales tax certificate from the local taxing authority of any jurisdiction in which the seller intends to sell foods. The sales limit has increased to $20,000.
These are just a few of the rules; read the entire law to learn more. To read the new law, click here.