Tuesday, September 9, 2014

Changes to Louisiana's Cottage Food Law Can Increase Opportunities for Agritourism Operators

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
shall consist of any animal muscle protein or fish protein: baked goods (breads, cakes, cookies, and pies); candies, dried mixes; honey and honeycomb products; jams, jellies and preserves; pickles and acidified foods; sauces and syrups; and spices.

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.


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