Louisiana updates its cottage law on labels for raw honey, state sales tax

June 2015: The update means no label is required to sell raw honey and deletes the earlier need for registering at the state for sales tax collection. However, if there is local (parish or municipality) sales tax registration and collection  required, it does not lift that requirement.

The following foods were specifically listed:

  • Baked goods, including breads, cakes, cookies and pies
  • Candies
  • Dried mixes
  • Honey and honeycomb products
  • Jams, jellies, and preserves
  • Pickles and acidified foods
  • Sauces and syrups
  • Spices

My original post on the subject in 2013

2014 revisions to cottage food law

New for 2015: no label required for sales of raw honey

 

Good site for the cottage food community which includes some interpretation of laws.

More detail from the sales tax issue. The original article from TP overstates the sales tax issue a bit. I asked for a clarification from the sponsor and this is what I was sent:

The pertinent information is in the bill itself on page 1, line 19 through page 2, line 5 of HB 79 Enrolled – which provides as follows:

“No individual who prepares low-risk foods in the home shall sell such foods unless he is registered to collect any local sales and use taxes that are applicable to the sale of such foods, as evidenced by a current sales tax certificate issued to the seller by the sales and use tax collector for the parish in which the sales occur.”

This means that if any local sales taxes are applicable to the sale of the food, then the seller must be registered to collect that tax in order to sell his home-produced food legally. If no local sales taxes are applicable to the sale of the food, then the seller doesn’t need to be registered to collect taxes on the sale of the food.

The main purpose of this particular amendment that HB 79 makes to the cottage law is to strike the reference requiring sellers to register to collect state sales tax. This correction was necessary as state sales tax does not apply to food for home consumption

Hope this helps,

Brandy Pearce
Legislative Assistant to
Representative Richard Burford

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