What is covered and what needs another path
Covered
- Breads, cakes, cookies, pies
- Cream or custard pastries made with pasteurized milk
- Sales in person or by direct delivery in Louisiana
Needs a different path
- Shipping across state lines
- Resale through stores or restaurants
- Meat, refrigerated-only or raw-dairy fillings
Three compliance steps
A
Confirm the item is on the list
Bakery items have no dollar cap but must go straight to the buyer. Hired helpers can void the exemption.
B
Label completely
Name, address, ingredients, allergens, quantity in English and metric, and the required not-inspected statement.
C
Handle sales tax
Ask the Department of Revenue and your parish tax office whether you need certificates for your sales.
Quick reference
| Item | Rule | Regulator |
|---|---|---|
| Bread, cake, cookie, pie | Exempt from LDH permit under cottage law; no revenue cap | LDH (R.S. 40:4.9) |
| Other low-risk foods | Exempt up to $30,000 gross annual sales | LDH |
| Cream or custard fillings | Allowed only with pasteurized milk products | LDH |
| Sales tax | State rate 5%; local rates vary by parish | LDR |
FAQ
Do I need a permit or training?
Secondary summaries say no permit or food-handler card, but a few dispute this. Confirm with your parish health unit.
Can I sell online?
Orders may be taken online, but delivery must be direct within Louisiana; carrier shipping is outside the exemption.
Checklist
- Item on the exempt list
- Not-inspected statement printed
- Allergens listed
- English and metric quantity
- Direct-to-consumer only
- Tax status confirmed