How to Start a Cottage Food Business in Florida

Verify Your Recipes First

Before you buy packaging or design a logo, confirm that every product you plan to sell qualifies under Florida Statute § 500.80. Only non-potentially hazardous foods — shelf-stable items that don't need refrigeration — are covered by the cottage food exemption.

Cookies, breads, granola, fruit jams from high-acid fruits, dried pasta, and hard candies all qualify. Cream cheese frostings, custard fillings, pickles, hot sauces, and anything requiring refrigeration do not.

If you're unsure whether a specific recipe qualifies, contact FDACS Division of Food Safety at [email protected] with your formulation details. They don't charge for guidance, and getting a clear answer upfront saves you from building a business around a product you can't legally sell.

Register Your Business Name

If you're operating under anything other than your legal name, Florida requires a Fictitious Name Registration through Sunbiz.org. The fee is $50, and it's valid for five years. Before filing, you need to publish a legal notice of the name in a local newspaper of general circulation.

If you want liability protection, forming an LLC costs $125 ($100 filing fee plus $25 registered agent designation). Keep in mind the annual report fee of $138.75, due between January 1 and May 1 — and the $400 late fee if you miss that window.

After registering your business structure, get an EIN from IRS.gov. It's free and issued immediately online.

Get Your Local Business Tax Receipt

Florida's cottage food law preempts local governments from banning home food businesses, but it doesn't exempt you from local business taxes. Most counties and cities require a Local Business Tax Receipt (formerly called an occupational license) to operate any home business.

The fee typically runs $25 to $75 annually, depending on your municipality. Application processes vary — some counties handle it through the tax collector's office, others through the planning department. Miami-Dade requires a Certificate of Use for Home Occupation in addition to the BTR.

Design Compliant Labels

Every package needs seven elements in the statutory order: your business name and physical home address, the product name, ingredients listed by descending weight, net weight in U.S. and metric units, allergen declarations, conditional nutrition information when applicable, and the mandatory cottage food disclaimer in at least 10-point contrasting type.

The disclaimer text is verbatim from the statute: "Made in a cottage food operation that is not subject to Florida's food safety regulations." No paraphrasing allowed.

Handle Sales Tax

Most cottage food products sold for off-premises consumption are exempt from Florida sales tax under s. 212.08(1). But if you sell candy, confections, or food prepared for immediate consumption (like handing someone a warm cookie at a market), you'll need to collect the state's 6% sales tax plus your county's discretionary surtax of 0.5% to 2%.

Register for a Sales Tax Certificate through the Florida Department of Revenue's eServices portal. Registration is free and processing takes about three business days.

Set Up Your Record-Keeping

FDACS can request financial documentation to verify you're under the $250,000 gross annual sales cap. Keep a running ledger of every transaction — date, customer location, sales channel, and gross payment amount. Retain these records for four years.

Track gross receipts, not net profit. Shipping fees, collected sales tax, and product revenue all count toward the cap.

Make Your First Sale

With your recipes verified, business registered, labels printed, and tax accounts sorted, you're ready to sell. Start at local farmers' markets, through social media, or with a simple website. The law allows online orders and payments as long as delivery stays within Florida.

For a step-by-step compliance planner that walks through each of these steps with fillable worksheets, grab the Florida Cottage Food & Home Food Business Guide.

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