Low-risk foods prepared in the home for sale
La. R.S. 40:4.9 (Low-risk foods; preparation in home for public consumption); see also LAC 51:XXIII-1103 (Sanitary Code, food source) · Acts 1991, No. 603; amended by Acts 1995 No. 977, 1997 No. 658, 2013 No. 370, 2014 Nos. 542 and 789, 2015 No. 45, 2019 No. 164, 2022 No. 357 (HB 828, cap $20,000 to $30,000), and 2026 No. 801 (HB 403, cap $30,000 to $100,000)
The exemption does not apply to a preparer whose gross annual sales equal $100,000 or more (R.S. 40:4.9(B) as amended by Act 801 of 2026, effective 2026-08-01). Before 2026-08-01 the cap was $30,000 (Act 357 of 2022). Stay under the cap. No inflation adjustment. The legislature's online copy of R.S. 40:4.9 still showed $30,000 on 2026-11-03 (history ends at Acts 2022, No. 357; not yet updated). Whether 'annual' means calendar year is not addressed.
Local sales tax certificate (no food permit, license or LDH registration)
Sales and use tax collector for the parish where sales occur
Fee: Not addressed in the statute; set by each parish
Official page
Examples you can sell
Low-risk foods, which 'shall include' the nine categories in R.S. 40:4.9(E); none may contain any animal muscle protein or fish protein. Home and Hearth Baker covers only shelf-stable items.
- 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
- Spices
Not allowed
- Any food containing animal muscle protein or fish protein (R.S. 40:4.9(E))
- Any food containing cannabidiol (CBD), unless the U.S. FDA approves cannabidiol as a food additive (R.S. 40:4.9(F))
- Unwholesome food (R.S. 40:4.9(A)(1)(a))
- Custard or cream-filled bakery products are allowed by the statute only with pasteurized milk and set cooking and chilling rules (R.S. 40:4.9(A)(2)(d)-(h)); they need refrigeration, so Home and Hearth Baker does not support them
The statement your labels must carry
This food was not produced in a licensed or regulated facility.
Home and Hearth Baker