Louisiana Cottage Food Law: Selling Food From Home in 2026

Louisiana has one of the more generous cottage food laws in the country. As of August 1, 2026, you can sell up to $100,000 worth of homemade food per year directly to consumers without a state permit, health inspection, or commercial kitchen. This guide walks you through exactly what that means, what foods qualify, and the steps to do it legally.

If you bake cookies at home, make jam in your kitchen, or produce other low-risk foods, you probably have a legitimate path to sell. The law is straightforward once you understand the boundaries. Let's cover them.

What Is Louisiana's Cottage Food Law?

Louisiana Revised Statutes 40:4.9 allows certain foods made in a home kitchen to be sold directly to consumers without a Louisiana Department of Health (LDH) permit or facility inspection. This exemption exists because these foods are low-risk: they don't require refrigeration, don't contain high-moisture ingredients that support bacterial growth, or are preserved in ways that prevent spoilage.

The law was significantly expanded in 2026. Act 801 of 2026 (House Bill 403) raised the annual sales cap from $30,000 to $100,000, effective August 1, 2026. That $100,000 applies to your total gross sales across all low-risk foods you produce, not per product.

The key limitation: you must sell directly to consumers. You cannot sell to restaurants, grocery stores, food trucks, or any other business reseller. Direct-to-consumer sales mean farmers markets, your own website, customers who come to your home, food festivals, or church fundraisers where you hand-deliver the product.

Foods You Can Legally Make and Sell Under Louisiana's Cottage Food Law

Louisiana's list of allowed foods includes:

• Breads, cakes, cookies, and pies (without cream or dairy fillings that require refrigeration)
• Jams, jellies, and fruit preserves
• Candies, fudge, and other confections (no fillings with cream or custard)
• Dried herbs and spice blends
• Granola and cereal mixes
• Popcorn (plain or with dry seasonings)
• Roasted and seasoned nuts
• Pasta made with flour and water (not egg pasta)
• Vegetable oils from approved sources
• Certain condiments and sauces without meat or dairy

The unifying principle: the food must be shelf-stable and low-risk. If it requires refrigeration, contains meat or fish, includes dairy that must stay cold, or needs pressure canning, it does not qualify. Anything with cream, custard, mayonnaise, or cooked meats is off-limits. Pickled vegetables made with vinegar are allowed; low-acid canned vegetables are not.

The $100,000 Annual Sales Cap: What It Means

You can sell up to $100,000 per calendar year in total gross revenue from all cottage foods combined. This is not profit, it is gross sales. If you sell 500 jars of jam at $8 each and 200 dozen cookies at $12 per dozen, that is $4,000 plus $2,400 equals $6,400 in gross sales toward your cap.

Once you hit $100,000 in gross annual sales, you must stop selling under the home exemption. You would need to either obtain a commercial kitchen license and full permits from the Louisiana Department of Health, or scale back your production to stay below the cap.

The cap applies to the calendar year, January 1 through December 31. It resets each January 1.

Step-by-Step Guide to Getting Started

Step 1: Confirm Your Food Qualifies

Before you make a single batch, write down what you plan to produce. List the ingredients and method. Then cross-reference it against the allowed foods above. If your product requires refrigeration, contains meat, includes dairy that needs cold storage, or uses pressure canning techniques, it does not qualify under Louisiana's cottage food exemption. You would need a licensed commercial kitchen and state permits.

If there is any doubt, contact the Louisiana Department of Health directly. You can reach them through their website at https://www.ldh.la.gov. Ask for clarification on whether your specific product is allowed under Louisiana Revised Statutes 40:4.9.

Step 2: Plan Your Business and Create Your Label Design

Decide on a business name, even if you are operating as a sole proprietor from your home. This name will appear on your labels and in your tax registration. You do not need to file a separate business entity with the Louisiana Secretary of State to operate under a home food exemption, but you do need to register for tax purposes (see Step 3).

Design your label template. Your label must include specific information (see the labeling section below). Use word processing software or a free design tool to create a template you can print. The label must clearly identify the product, ingredients, your business name and address, and a statement that the food was made in a home kitchen.

Step 3: Register with the Louisiana Department of Revenue

Visit the Louisiana Department of Revenue website at https://revenue.louisiana.gov/businesses/general-resources/business-registration/. Complete the online business registration for a sales tax permit.

You will need to provide:

• Your business name (or your personal name if operating as a sole proprietor)
• Your home address in Louisiana
• A description of your business (e.g., "Home-based food production: jams and jellies")
• Expected gross monthly sales revenue
• Your Social Security Number (if a sole proprietor) or Federal Employer Identification Number (EIN)

The registration is free. The state will issue you a sales tax permit number. You must display this on your registration records, though not necessarily on each product label.

Step 4: Register with Your Parish Sales Tax Collector

Louisiana requires you to register with your local parish sales tax collector as well. Each parish administers its own local sales tax on top of the state rate. Visit your parish clerk's website or office to register for a local permit. The location depends on where your home kitchen is located.

You will likely be asked for the same basic information: business name, address, and expected sales volume. Some parishes charge a small annual permit fee (typically $25 to $75, depending on the parish), but many do not charge for a home-based food operation.

A few parishes may require you to register your home kitchen even under the exemption. Confirm this with your parish before you start selling.

Step 5: Create and Affix Your Required Labels

Print your labels and affix one to every container or package you sell. Each label must be clear, legible, and permanently attached. A label that falls off or washes away does not comply with the law.

See the labeling requirements section below for the exact information your label must display.

Step 6: Start Selling Directly to Consumers

Once you have registered with Louisiana Department of Revenue and your parish, you are ready to sell. You can sell at farmers markets, food festivals, online (with clear labeling and shipping guidelines), from your home with prior customer arrangement, or through any other direct-to-consumer channel.

Keep detailed records of your sales, including the date, amount, and product sold. Track your gross revenue throughout the year. Once you reach $100,000 in gross sales, stop selling under the cottage food exemption.

Labeling Requirements: What Your Label Must Include

Every container of food you sell must have a label that includes:

• The product name (e.g., "Strawberry Jam", "Chocolate Chip Cookies")
• A complete list of ingredients in descending order by weight
• The net weight or volume of the product
• Your name and address (your home address is acceptable under the exemption)
• A statement that the product was made in a home kitchen that is not subject to state licensing and inspection
• Any allergen information if the product contains common allergens (nuts, wheat, soy, milk, sesame, etc.)

The label does not need to include nutrition facts or a barcode for foods under $100,000 annual sales.

The statement that the food was made in an unlicensed home kitchen is required by Louisiana law. A typical statement reads: "Made in a home kitchen not subject to Louisiana Department of Health licensing or inspection." This must be conspicuous and in a font size that is easy to read.

Tips to Avoid Common Mistakes

Mistake 1: Selling to businesses instead of consumers. If you sell your jams to a restaurant or your cookies to a grocery store, you have violated the exemption. The law is explicit: direct-to-consumer only. One wholesale transaction can put you over the line. Stick to farmers markets, your website, and personal customers.

Mistake 2: Hiring employees or having others help in production. The exemption is for you and potentially family members in your household. If you pay a non-family person to help, you have created an employment situation that triggers additional legal obligations and may disqualify you from the exemption. Keep production in-house and by yourself or immediate family only.

Mistake 3: Omitting or fudging the label warning about the home kitchen. The label must clearly state that the product was made in a home kitchen not subject to state inspection. Do not bury this in fine print or assume customers know. It must be clear and legible. Failure to include this statement is a violation of the law, even if the product is safe.

Mistake 4: Producing products that require refrigeration. Cheesecake, cream pies, foods with mayonnaise, cooked meats, and dairy-based products do not qualify. If there is any doubt about shelf stability, assume it does not qualify. Making these products in your home kitchen is a health code violation, not an exempt activity.

Mistake 5: Not tracking sales toward the $100,000 cap. Keep a simple spreadsheet of every sale you make: date, product, quantity, and price. Add it up monthly. If you lose track and overshoot $100,000, you are operating illegally even if you did not intend to.

Mistake 6: Claiming the exemption for products not on the allowed list. The list of allowed foods is specific and fixed. Canned vegetables, marinated mushrooms, specialty dips with dairy, meat jerky, and many other foods do not qualify. Producing them under the exemption exposes you to legal liability and food safety violations.

Expected Results and What Comes Next

If you follow these steps and stay within the bounds of the law, you can operate a home-based food business without a state permit or health inspection. This means lower overhead, no commercial kitchen rental, and the ability to start small and test your market.

Many home food producers use the exemption to build their brand and customer base, then transition to a licensed commercial kitchen once they exceed $100,000 in sales or want to expand their product line. This is a common and legal path.

Tax liability will depend on your total gross sales, business structure (sole proprietor, LLC, S-corp), and other factors. Consult a Louisiana CPA or tax professional on what you owe at tax time. You will likely owe sales tax to both the state and your parish on sales above a minimal threshold, and you will owe income tax on your business profit. These obligations do not disappear just because you operate from home.

Disclaimer

This article is informational and based on Louisiana Revised Statutes 40:4.9 and Act 801 of 2026, current as of October 2026. It is not legal advice or tax advice. Food laws and regulations can change, and local requirements may vary by parish. Before you start producing and selling food from your home, consult with a Louisiana attorney who specializes in food law and a Louisiana-licensed CPA or tax advisor. They can review your specific situation, confirm that your products and practices comply with current law, and advise you on tax obligations. Contact the Louisiana Department of Health (https://www.ldh.la.gov) or your parish health unit if you have questions about whether your product qualifies under the exemption.