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: 2026-06-11
Yes, a free home kitchen inspection approval before selling: submit the application by email with a business plan, sample labels, proof of water source, and local zoning confirmation, then pass an inspection scheduled within about 8 to 12 weeks. No fee and no permit document; you receive the inspection report and may then sell. Two big catches: pets that come into the home at any time disqualify you, and the kitchen must be your actual home kitchen, not a garage or outbuilding.
No general training. Exception: acidified foods (pickles, salsas, some BBQ sauces) require the NC State Acidified Foods course plus a process authority letter with lab testing.
Low-risk shelf-stable foods: baked goods without cream fillings, breads, cakes, pies, cookies, jams and jellies, candies including freeze-dried candy, honey, dried mixes and spices, peanuts, certain shelf-stable beverages, and shelf-stable sauces. Acidified foods are allowed only with testing and the course.
Anything requiring refrigeration or freezing, low-acid canned foods, dairy, meat and seafood products, bottled water and juice, and cream-filled bakery items; those need a commercial facility.
Broad for a home program: direct from home, farmers markets, flea markets, curb markets, and special events, plus wholesale to retail stores, distributors, and restaurants. In-state shipping via USPS or FedEx is contemplated by the labeling rules; out-of-state shipping is not addressed and would bring FDA requirements.
A full label (product name, manufacturer name and address, net weight with gram equivalent, ingredients by weight, allergen declarations) is required for self-service, wholesale, and shipped products. Hand-to-hand direct sales at markets and events are exempt from affixed labels if ingredient info is available on request.
Most home-processed staple foods are taxed at North Carolina's reduced 2 percent local food rate. Candy, soft drinks, and prepared food are taxed at the full combined rate (6.75 to 7.5 percent by county). Register for a sales tax account with NCDOR.
Local approval comes first: NCDA&CS requires you to confirm with your city or county planning department that you can run a food business from home, and the application asks you to certify this.
Selling without the required inspection or selling misbranded food is a Class 2 misdemeanor, with civil penalties up to $2,000 per violation possible.
Selling non-food crafts too? See the North Carolina craft fair permit and sales tax guide.
Yes, under NCDA&CS Home Processor Program (NC Food, Drug and Cosmetic Act, G.S. Ch. 106); NC has no typical cottage food law. Yes, a free home kitchen inspection approval before selling: submit the application by email with a business plan, sample labels, proof of water source, and local zoning confirmation, then pass an inspection scheduled within about 8 to 12 weeks. No fee and no permit document; you receive the inspection report and may then sell. Two big catches: pets that come into the home at any time disqualify you, and the kitchen must be your actual home kitchen, not a garage or outbuilding.
Low-risk shelf-stable foods: baked goods without cream fillings, breads, cakes, pies, cookies, jams and jellies, candies including freeze-dried candy, honey, dried mixes and spices, peanuts, certain shelf-stable beverages, and shelf-stable sauces. Acidified foods are allowed only with testing and the course. Anything requiring refrigeration or freezing, low-acid canned foods, dairy, meat and seafood products, bottled water and juice, and cream-filled bakery items; those need a commercial facility.
No. North Carolina places no annual cap on cottage food sales.
Broad for a home program: direct from home, farmers markets, flea markets, curb markets, and special events, plus wholesale to retail stores, distributors, and restaurants. In-state shipping via USPS or FedEx is contemplated by the labeling rules; out-of-state shipping is not addressed and would bring FDA requirements.
A full label (product name, manufacturer name and address, net weight with gram equivalent, ingredients by weight, allergen declarations) is required for self-service, wholesale, and shipped products. Hand-to-hand direct sales at markets and events are exempt from affixed labels if ingredient info is available on request.
Most home-processed staple foods are taxed at North Carolina's reduced 2 percent local food rate. Candy, soft drinks, and prepared food are taxed at the full combined rate (6.75 to 7.5 percent by county). Register for a sales tax account with NCDOR.
Browse upcoming craft fairs and markets in North Carolina with booth fees and application deadlines, and use the booth ROI calculator to plan a profitable season.
Last verified: 2026-06-11. Spotted something out of date? Let us know.