DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part of the
legislative instrument. The keyword, one-liner, abstract, and digest do not constitute part of the law
or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 79 Original 2015 Regular Session Burford
Abstract: Exempts raw honey prepared in the home for sale from a food labeling requirement and
revises provisions relative to registration by home-based food preparers for sales tax
collection.
Present law relative to preparation of low-risk foods in the home for sale (R.S. 40:4.9) provides that
home-based preparers shall affix to any food offered for sale a label which clearly indicates that the
food was not produced in a licensed or regulated facility. Proposed law provides an exception to this
labeling requirement for raw honey offered for sale if the honey is not pasteurized, filtered, or
otherwise processed in such a way as to remove its natural pollen.
Present law (R.S. 47:305(D)(1)) exempts the sale of food for home consumption from state sales tax.
Proposed law retains present law.
Present law stipulates that no individual who prepares low-risk foods in the home shall sell such
foods unless he has applied for and been issued the following:
(1)A Louisiana General Sales Tax Certificate from the Louisiana Department of Revenue
(LDR).
(2)A local sales tax certificate from the local taxing authority of any jurisdiction in which he
intends to sell foods.
Proposed law clarifies present law by deleting the requirement for home-based food preparers to
have a Louisiana General Sales Tax Certificate from LDR.
Proposed law stipulates that 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.
(Amends R.S. 40:4.9(D))