Tuesday, March 3, 2015

Home Preparers Can Sell up to $20,000 of Low Risk Foods

In 2014, the Louisiana legislature amended LA R.S. 40:4.9 to allow home preparers to sale up to $20,000 in low-risk foods.  "Low risk food" are identified in the law as the following:   

jam(1)   Baked goods, including breads, cakes, cookies, and pies.
(2)  Candies.
(3)  Cane Syrup
(4)  Dried mixes.
(5)  Honey and honeycomb products.
(6)  Jams, jellies, and preserves.
(7)  Pickles and acidified foods.
(8)  Sauces and syrups.
(9)  Spices.

All low-risk foods prepared in the home for sale,  shall affix  a label which clearly indicates that the food was not produced in a licensed or regulated facility.

The home preparer must apply for (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 he intends to sell foods.

Read more about the law by clicking here.

No comments: