Selling at and running markets in Louisiana.
In Louisiana, every vendor at a special event registers with the Louisiana Department of Revenue (Form R-16019) and files the R-1029SE return, and promoters must send the Department a vendor list. Event food booths need permits from the Louisiana Department of Health through the parish health unit, and home-prepared food is restricted by the state sanitary code.
Updated
Sales tax.
Louisiana sales tax account for special events (Form R-16019)
Vendors register for a Louisiana revenue account on Form R-16019, marking the special-event boxes, and file the R-1029SE Special Events return. The state page says the state rate is 5% since January 1, 2025, and vendors must also contact local tax authorities for local rates. Booth and space fees are not subject to sales tax, but admission fees are.
- Who
- Vendors
- From
- Louisiana Department of Revenue
- When
- Every vendor making retail sales at a special event, resident or not, even if selling once a year
- Timing
- Mail the application at least 2-3 weeks before the event
Selling homemade food (cottage food).
At a glance: unclear. Compare all 50 states.
Home-prepared food rules (Louisiana Sanitary Code, LAC 51, Part XXIII)
The sanitary code says food prepared in a private home may not be offered in a food establishment or retail food store, except jellies, preserves, jams, honey and honeycomb products made at home when gross annual sales are under $5000. A private-home kitchen preparing only non-potentially hazardous food for a function such as a religious or charitable organization's bake sale falls outside the code's food establishment definition if allowed by law and buyers are told by a visible placard that the kitchen is not regulated or inspected. At temporary food service, the sale of potentially hazardous home-prepared food is prohibited.
- Who
- Vendors
- From
- Louisiana Department of Health, Office of Public Health
- When
- Selling food made in a private home at an event, store or food establishment
Temporary food permits.
Temporary food service permit (fair or festival / special event)
The sanitary code requires the organizer or promoter to hold a permit from the local parish health unit, and each individual food operator running a booth also needs a permit that is posted at the booth. The state fee schedule lists a flat fee for a fair or festival on written request, with a permit issued to each approved stand but no fee collected from each stand, and a separate flat fee for a special event or temporary permit.
- Who
- Organizer and vendors
- From
- Louisiana Department of Health, Office of Public Health (parish health unit)
- When
- Fairs, festivals and special events with temporary food establishments operating up to 21 consecutive days in one location. Fairs or festivals expressly exempted by R.S. 40:4.1 through 40:4.6 need no permit unless the organizer requests inspections in writing.
- Fee
- $25.00 flat per event for a Fair or Festival (written request); $25.00 flat for a Special Event/Temporary Permit
- Timing
- Application should be received at least 30 days in advance of the proposed gathering
Business registration.
geauxBIZ business filing and Department of Revenue registration
geauxBIZ is the state's official site for filing a business such as a corporation, LLC or partnership, registering a trade name, and registering with the Department of Revenue and Louisiana Workforce. It also offers a business license checklist that lists possible federal, state and local licenses and permits for a business based on a few questions.
- Who
- Vendors
- From
- Louisiana Secretary of State (geauxBIZ); Louisiana Department of Revenue
- When
- Creating, maintaining or closing a business entity in Louisiana
What the state asks of market organizers.
Louisiana's Department of Revenue says promoters and event coordinators must notify the Department of the event and send a list of all participating vendors, including exempt vendors and display-only booths, at least 30 days before the event, with an updated list within 2 weeks after it, and must give vendors the Department's tax materials. New Orleans additionally requires promoters of events with 3 or more vendors to post a sales tax performance bond. Official page
City and county permits in Louisiana.
Event permits, vendor licenses and food permits are mostly local. Pick your city or county:
Collect the paperwork with each application.
Ask vendors for their sales tax registration, cottage food registration or food permit and insurance certificate as required documents on your application form, and check them before you approve anyone.
Where the sources are unclear.
- Two Department of Revenue pages give different vendor-list timing: the promoter responsibilities FAQ says at least 30 days before the event, while the page on listing participating vendors says to give each taxing authority the list two weeks before. Use the longer 30-day lead time.
- No Louisiana Department of Health or Department of Agriculture and Forestry page describing a cottage food program was found; the home-food statements above come from the Sanitary Code text (LAC Title 51 compilation hosted by the Division of Administration). Ask the Retail Food Program at the Louisiana Department of Health before selling home-made food.
- The LDH fee schedule and fundraiser guide are undated. The 30-day application lead time is from the Sanitary Code (LAC 51:XXIII.4705); the LDH retail food program page itself states no temporary permit details.
- Louisiana Department of Agriculture and Forestry pages read (selling food, produce, eggs) describe no farmers market permit; its egg page states that producing, distributing or processing eggs needs an Egg Marketing License, $100 per year. A farmers-market topic is omitted for lack of a state farmers market rule page.
- The state sales tax rate of 5% is stated by the Department of Revenue; local parish rates vary and were not read (New Orleans: Bureau of Revenue, 504-658-1630).
Common questions.
Do I need a sales tax permit to sell at a craft fair in Louisiana?
Louisiana sales tax account for special events (Form R-16019) (Louisiana Department of Revenue): Vendors register for a Louisiana revenue account on Form R-16019, marking the special-event boxes, and file the R-1029SE Special Events return. The state page says the state rate is 5% since January 1, 2025, and vendors must also contact local tax authorities for local rates. Booth and space fees are not subject to sales tax, but admission fees are.
Can I sell homemade food at a farmers market in Louisiana?
Home-prepared food rules (Louisiana Sanitary Code, LAC 51, Part XXIII) (Louisiana Department of Health, Office of Public Health): The sanitary code says food prepared in a private home may not be offered in a food establishment or retail food store, except jellies, preserves, jams, honey and honeycomb products made at home when gross annual sales are under $5000. A private-home kitchen preparing only non-potentially hazardous food for a function such as a religious or charitable organization's bake sale falls outside the code's food establishment definition if allowed by law and buyers are told by a visible placard that the kitchen is not regulated or inspected. At temporary food service, the sale of potentially hazardous home-prepared food is prohibited.
Who issues temporary food permits for events in Louisiana?
Temporary food service permit (fair or festival / special event) (Louisiana Department of Health, Office of Public Health (parish health unit)): The sanitary code requires the organizer or promoter to hold a permit from the local parish health unit, and each individual food operator running a booth also needs a permit that is posted at the booth. The state fee schedule lists a flat fee for a fair or festival on written request, with a permit issued to each approved stand but no fee collected from each stand, and a separate flat fee for a special event or temporary permit.
What does Louisiana require of market and event organizers?
Louisiana's Department of Revenue says promoters and event coordinators must notify the Department of the event and send a list of all participating vendors, including exempt vendors and display-only booths, at least 30 days before the event, with an updated list within 2 weeks after it, and must give vendors the Department's tax materials. New Orleans additionally requires promoters of events with 3 or more vendors to post a sales tax performance bond.
Do I need a state business license to be a vendor in Louisiana?
geauxBIZ business filing and Department of Revenue registration (Louisiana Secretary of State (geauxBIZ); Louisiana Department of Revenue): geauxBIZ is the state's official site for filing a business such as a corporation, LLC or partnership, registering a trade name, and registering with the Department of Revenue and Louisiana Workforce. It also offers a business license checklist that lists possible federal, state and local licenses and permits for a business based on a few questions.
Sources.
This page summarizes official state sources and isn't legal or tax advice. Rules and fees change; confirm with each agency.
Every fact on this page comes from these official pages, checked on 2026-10-11. Details change; tell us at hello@bzar.app if something here is out of date.
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/how-can-i-register-with-the-louisiana-department-of-revenue-if-i-sell-items-at-special-events/
- https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/special-events-craft-shows-and-trade-shows/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/are-admission-charges-and-entry-fees-taxable/
- https://www.doa.la.gov/media/dtxju50z/51.docx
- https://ldh.la.gov/assets/oph/Center-EH/sanitarian/retailfood/RetailFoodPermitFeeSchedule.pdf
- https://ldh.la.gov/assets/oph/Center-EH/sanitarian/retailfood/FundraiserGuide.pdf
- https://ldh.la.gov/bureau-of-sanitarian-services/retail-food
- https://geauxbiz.sos.la.gov/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-are-the-responsibilities-of-a-promotor-or-an-event-coordinator/
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