Louisiana Cottage Food Law 2026: $100,000 Cap, Foods, Labels

Louisiana lets people make certain low-risk foods at home and sell them without meeting the state Sanitary Code's equipment and construction rules. Since Aug. 1, 2026, the exemption covers home preparers with gross annual sales under $100,000, up from $30,000. This guide covers what you can sell, how you can sell, labeling, taxes and when you need a permit instead.

Disclaimer: This page is general information, not legal advice. Laws change, and parish and city rules, HOA covenants and tax obligations vary. Confirm current requirements with the Louisiana Department of Health, your parish sales tax collector or an attorney before you start selling.

Quick facts

The state Sanitary Code's equipment, design, construction, utensil, supply, preparation and service rules do not apply to low-risk foods prepared in the home for sale. La. R.S. 40:4.9(A)(1)(a)
The exemption applies only if gross annual sales are under $100,000. Effective Aug. 1, 2026 (Act 801 of 2026, HB 403). The earlier limit was $30,000. La. R.S. 40:4.9(B); Act 801 (HB 403)
Every food must carry a label saying it was not produced in a licensed or regulated facility, except qualifying raw honey. La. R.S. 40:4.9(D)(1)
Sellers must be registered to collect local sales and use taxes, shown by a current sales tax certificate from the parish where sales occur. La. R.S. 40:4.9(D)(2)
Home bakers of breads, cakes, cookies and pies may not sell to any retail business or person for resale and may not employ anyone to help prepare those foods. La. R.S. 40:4.9(A)(1)(b), (C)

What the law calls it

Louisiana law uses the term "low-risk foods" prepared "in the home for sale." People also call it the Louisiana cottage food law or search for "home bakery" and "homemade food." These are everyday names, not legal categories. La. R.S. 40:4.9
For cane syrup, "the home" also includes an open-sided structure on private property that shelters a kettle or evaporator used in the traditional way. La. R.S. 40:4.9(A)(1)(a)

Foods you can sell

Low-risk foods are baked goods, including 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; and spices. La. R.S. 40:4.9(E)
Custard and cream-filled bakery products are allowed only if made with pasteurized milk and cooked, chilled and handled under the time and temperature rules in the law. La. R.S. 40:4.9(A)(2)(d)-(h)

Foods you cannot sell

No low-risk food may contain animal muscle protein or fish protein. La. R.S. 40:4.9(E)
Food containing cannabidiol, or CBD, may not be sold unless the FDA approves CBD as a food additive. La. R.S. 40:4.9(F)
The law does not allow the sale of any unwholesome food. La. R.S. 40:4.9(A)(1)(a)

Sales limit

Under $100,000 in gross annual sales, effective Aug. 1, 2026. Preparers at or above that amount are not covered by the exemption. La. R.S. 40:4.9(B); Act 801 (HB 403)

Where and how you can sell

The law does not list where sales may happen, and it does not mention online sales, mail order or shipping. It neither allows nor bans them in its text. La. R.S. 40:4.9
Resale: breads, cakes, cookies and pies may not be sold to any retail business or individual for resale. The law has no matching ban for other low-risk foods. La. R.S. 40:4.9(C)
Shipping out of state: the law is silent. Federal law and the receiving state's rules may apply. La. R.S. 40:4.9
Sales tax: you must hold a current sales tax certificate from the parish where the sales occur. La. R.S. 40:4.9(D)(2)

Labeling rules

Each food offered for sale must carry a label that clearly says the food was not produced in a licensed or regulated facility. La. R.S. 40:4.9(D)(1)(a)
Raw honey that is not pasteurized, filtered or otherwise processed to remove natural pollen is exempt from the label requirement. La. R.S. 40:4.9(D)(1)(b)

Kitchen rules for home bakers

Home bakers of breads, cakes, cookies and pies must screen outside openings against flies, keep the building free of vermin, keep pets out of preparation and baking areas and keep equipment clean, with food contact surfaces cleaned and sanitized after each day's production. La. R.S. 40:4.9(A)(2)(a)-(c)
Perishable ingredients must be kept at 45 degrees Fahrenheit or below. La. R.S. 40:4.9(A)(2)(c)(ii)
Home bakers of these foods may not employ anyone to help prepare them for sale. La. R.S. 40:4.9(A)(1)(b)

Zoning, HOAs and local rules

The law does not address zoning, HOA covenants or leases. Check with your parish or city about zoning and occupational licenses, and review your HOA rules or lease before starting.
A parish sales tax certificate is required before selling. La. R.S. 40:4.9(D)(2)

Inspections and complaints

The law does not set up a permit or routine inspection for home preparers of low-risk foods. It does not allow the sale of unwholesome food. La. R.S. 40:4.9(A)(1)(a)

When you need a permit instead

Preparers with sales of $100,000 or more, home bakers who hire help and anyone making foods outside the low-risk list, such as foods with meat or fish, are not covered and need a Louisiana Department of Health food permit. La. R.S. 40:4.9(A)(1)(b), (B), (E)

Recent changes and effective dates

1991: Act 603 creates the home low-risk food exemption. Later acts in 1995, 1997, 2013, 2014, 2015, 2019 and 2022 amend it. La. R.S. 40:4.9
June 8, 2026: Gov. Jeff Landry signs HB 403, which becomes Act 801. HB 403 bill page
Aug. 1, 2026: Act 801 takes effect, raising the sales limit from $30,000 to $100,000. Act 801 (HB 403)

Frequently asked questions

Do I need a permit to sell baked goods from home in Louisiana?

No food permit is needed for low-risk foods if your gross annual sales are under $100,000, but you must label your food and hold a parish sales tax certificate. Source: La. R.S. 40:4.9(A), (B), (D).

What is the sales limit for cottage food in Louisiana?

Under $100,000 in gross annual sales since Aug. 1, 2026. It was $30,000 before. Sources: La. R.S. 40:4.9(B); Act 801 (HB 403).

Can I sell cottage food online or ship it in Louisiana?

The law does not mention online sales, mail order or shipping. Ask the Louisiana Department of Health before shipping, and check federal law and the receiving state's rules for out-of-state orders. Source: La. R.S. 40:4.9.

Can I sell my baked goods to a coffee shop or store?

No. Breads, cakes, cookies and pies made at home may not be sold to a retail business or anyone for resale. Source: La. R.S. 40:4.9(C).

Can I hire someone to help me bake?

Not under the exemption. Home bakers of breads, cakes, cookies and pies who employ help are not covered. Source: La. R.S. 40:4.9(A)(1)(b).

Can I sell cream-filled or custard pastries?

Yes, if you use pasteurized milk and follow the cooking, chilling and handling rules in the law. Source: La. R.S. 40:4.9(A)(2)(d)-(h).

Can I sell food with meat, crawfish or other seafood?

No. Low-risk foods may not contain any animal muscle protein or fish protein. Source: La. R.S. 40:4.9(E).

What must be on a Louisiana cottage food label?

A label that clearly says the food was not produced in a licensed or regulated facility. Raw honey is exempt. Source: La. R.S. 40:4.9(D)(1).

Do I need a sales tax certificate?

Yes. You must be registered to collect local sales and use taxes in the parish where sales occur. Source: La. R.S. 40:4.9(D)(2).

Can I sell honey or cane syrup made at home?

Yes. Honey, honeycomb products and cane syrup are low-risk foods, and cane syrup may be made in a traditional open-sided structure. Source: La. R.S. 40:4.9(A)(1)(a), (E).

Official sources

This page is general information, not legal advice. Laws change, and parish and city rules, HOA covenants and tax obligations vary. Confirm current requirements with the Louisiana Department of Health, your parish sales tax collector or an attorney before you start selling.

Louisiana Cottage Food Laws