This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-12
No food license, but annual MDA registration is mandatory before selling, in two tiers: free if you gross $7,665 or less per year (an inflation-adjusted threshold), or $50 per year up to the $78,000 cap. MDA must process complete registrations within 30 days. From August 1, 2027 the fee changes to a flat $30 for everyone.
Yes at both tiers: free-tier producers pass a free online course and exam every year before registering; paid-tier producers complete an approved safe food handling course (capped at eight hours, via U of M Extension) every three years.
Non-potentially-hazardous foods like shelf-stable baked goods and qualifying jams and jellies, plus, unusually, home-canned pickles, vegetables, and fruits with pH 4.6 or lower or water activity 0.85 or less, processed and canned in Minnesota. Pet treats have a separate MDA cottage registration.
Anything refrigerated or potentially hazardous: meat and poultry, standalone dairy, low-acid canned vegetables, chocolate-covered fresh fruit, tamales, and anything with THC or CBD. Home-canned acid foods may never be sold outside Minnesota.
Direct to the ultimate consumer only: farmers markets, community events, and from home where local ordinance allows. Internet sales are allowed, but under current law you must personally hand-deliver the product; shipping by mail or carrier is not allowed until the law changes on August 1, 2027. No wholesale or resale.
Annual sales cap: $78,000 in gross receipts per calendar year per individual (CPI indexing of the cap begins August 1, 2027).
Labels need: producer or business name, MDA registration number or address, date prepared, ingredients and allergens, and the exact statement 'These products are homemade and not subject to state inspection.' The same statement must appear on a sign at your booth and on any website offering the foods.
Minnesota exempts most food, so baked goods, jams, and canned pickles are not taxable. Candy is taxable (flourless confections), so flourless chocolates and brittles need a Department of Revenue registration while most cookies stay exempt.
The law explicitly does not preempt local rules: cities and counties can apply business licensing, sanitation, and zoning ordinances, and home sales are allowed only where local ordinance permits. Markets will ask for proof of MDA registration.
Selling without registering, exceeding the cap, or selling prohibited foods forfeits the exemption and puts you under regular food licensing law, with enforcement up to penalties or prosecution.
Selling non-food crafts too? See the Minnesota craft fair permit and sales tax guide.
Yes, under Minnesota Cottage Foods Exemption (Minn. Stat. 28A.152; further amendments take effect August 1, 2027). No food license, but annual MDA registration is mandatory before selling, in two tiers: free if you gross $7,665 or less per year (an inflation-adjusted threshold), or $50 per year up to the $78,000 cap. MDA must process complete registrations within 30 days. From August 1, 2027 the fee changes to a flat $30 for everyone.
Non-potentially-hazardous foods like shelf-stable baked goods and qualifying jams and jellies, plus, unusually, home-canned pickles, vegetables, and fruits with pH 4.6 or lower or water activity 0.85 or less, processed and canned in Minnesota. Pet treats have a separate MDA cottage registration. Anything refrigerated or potentially hazardous: meat and poultry, standalone dairy, low-acid canned vegetables, chocolate-covered fresh fruit, tamales, and anything with THC or CBD. Home-canned acid foods may never be sold outside Minnesota.
Yes: $78,000 in gross receipts per calendar year per individual (CPI indexing of the cap begins August 1, 2027).
Direct to the ultimate consumer only: farmers markets, community events, and from home where local ordinance allows. Internet sales are allowed, but under current law you must personally hand-deliver the product; shipping by mail or carrier is not allowed until the law changes on August 1, 2027. No wholesale or resale.
Labels need: producer or business name, MDA registration number or address, date prepared, ingredients and allergens, and the exact statement 'These products are homemade and not subject to state inspection.' The same statement must appear on a sign at your booth and on any website offering the foods.
Minnesota exempts most food, so baked goods, jams, and canned pickles are not taxable. Candy is taxable (flourless confections), so flourless chocolates and brittles need a Department of Revenue registration while most cookies stay exempt.
Browse upcoming craft fairs and markets in Minnesota with booth fees and application deadlines, and use the booth ROI calculator to plan a profitable season.
Last verified: 2026-06-12. Spotted something out of date? Let us know.