This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-12
No permit, license, health inspection, or LDH registration. The one mandatory registration is tax-related: before selling you must hold a current sales tax certificate from the parish sales and use tax collector where you sell; the statute makes it a precondition. Two unusual catches: bakers of breads, cakes, cookies, or pies lose the exemption if they employ anyone to help, and the whole exemption disappears at $30,000 in gross annual sales.
None.
The statutory list: baked goods including, uniquely, custard and cream-filled items (with mandatory cooking rules: pasteurized milk, filling cooked to at least 145F for 30 minutes, prompt chilling, no bare-hand contact), candies, cane syrup, dried mixes, honey and honeycomb, jams and jellies, pickles and acidified foods (with no pH testing requirement), sauces and syrups, and spices.
Anything containing animal muscle protein or fish protein (no meat, poultry, or seafood), any food containing CBD, and any unwholesome food. Refrigerated meals and raw dairy fall outside the exemption.
Direct sales to consumers within Louisiana, with no statutory venue list, so home, farmers markets, craft fairs, and festivals all work. Wholesale is banned: home bakers may not sell to any retail business or to anyone for resale. The statute is silent on internet sales and shipping, so treat online ordering with local pickup as low-risk and confirm shipping with LDH.
Annual sales cap: $30,000 gross annual sales (raised from $20,000 by Act 357 of 2022); at or above it you need a licensed food operation.
One required element: an affixed label clearly indicating the food was not produced in a licensed or regulated facility. Ingredients and contact info are not statutorily required but are good practice. Exception: raw unprocessed honey needs no label.
Food for home consumption is exempt from Louisiana's 5 percent state tax, but parish and municipal taxes generally still apply to grocery-type food, and prepared ready-to-eat food is taxable. You must register with the parish tax collector in every parish where you sell (registering with the state Department of Revenue too is the safe play).
Register with the local sales tax collector in each parish where you sell; markets and event organizers may ask to see your parish certificate and labels.
Operating outside the exemption makes you an unpermitted food operation; LDH can assess fines up to $100 per day per violation, capped at $10,000 per year, and order unwholesome food sales stopped.
Selling non-food crafts too? See the Louisiana craft fair permit and sales tax guide.
Yes, under Louisiana Low-Risk Foods home preparation exemption (La. R.S. 40:4.9, cap raised by Act 357 of 2022). No permit, license, health inspection, or LDH registration. The one mandatory registration is tax-related: before selling you must hold a current sales tax certificate from the parish sales and use tax collector where you sell; the statute makes it a precondition. Two unusual catches: bakers of breads, cakes, cookies, or pies lose the exemption if they employ anyone to help, and the whole exemption disappears at $30,000 in gross annual sales.
The statutory list: baked goods including, uniquely, custard and cream-filled items (with mandatory cooking rules: pasteurized milk, filling cooked to at least 145F for 30 minutes, prompt chilling, no bare-hand contact), candies, cane syrup, dried mixes, honey and honeycomb, jams and jellies, pickles and acidified foods (with no pH testing requirement), sauces and syrups, and spices. Anything containing animal muscle protein or fish protein (no meat, poultry, or seafood), any food containing CBD, and any unwholesome food. Refrigerated meals and raw dairy fall outside the exemption.
Yes: $30,000 gross annual sales (raised from $20,000 by Act 357 of 2022); at or above it you need a licensed food operation.
Direct sales to consumers within Louisiana, with no statutory venue list, so home, farmers markets, craft fairs, and festivals all work. Wholesale is banned: home bakers may not sell to any retail business or to anyone for resale. The statute is silent on internet sales and shipping, so treat online ordering with local pickup as low-risk and confirm shipping with LDH.
One required element: an affixed label clearly indicating the food was not produced in a licensed or regulated facility. Ingredients and contact info are not statutorily required but are good practice. Exception: raw unprocessed honey needs no label.
Food for home consumption is exempt from Louisiana's 5 percent state tax, but parish and municipal taxes generally still apply to grocery-type food, and prepared ready-to-eat food is taxable. You must register with the parish tax collector in every parish where you sell (registering with the state Department of Revenue too is the safe play).
Browse upcoming craft fairs and markets in Louisiana with booth fees and application deadlines, and use the booth ROI calculator to plan a profitable season.
Last verified: 2026-06-12. Spotted something out of date? Let us know.