RÉSUMÉ DIGEST
ACT 45 (HB 79) 2015 Regular Session Burford
Existing law relative to preparation of low-risk foods in the home for sale (R.S. 40:4.9)
provides that home-based food 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. New 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.
Existing law (R.S. 47:305(D)(1)) exempts the sale of food for home consumption from state
sales tax.
Prior law provided 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 La. Dept. of Revenue (LDR).
(2)A local sales tax certificate from the local taxing authority of any jurisdiction in
which he intends to sell foods.
New law clarifies prior law as follows:
(1)Deletes requirement for home-based food preparers to have a La. General Sales Tax
Certificate from LDR.
(2)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.
Effective August 1, 2015.
(Amends R.S. 40:4.9(D))