Home Bakery Permit Requirements in Des Moines, IA

1. EIN (Employer Identification Number)

   Required if you have employees or operate as an LLC or corporation. Free from the IRS.

   Official government source

   Free·Immediate (online application)

   Free

   Immediate (online application)

1. Iowa Department of Revenue — Sales Tax Permit

   Required for businesses selling taxable goods or services in Iowa. The state rate is 6%, and local option sales tax of up to 1% may apply. Iowa taxes about 75 enumerated services, so check whether your service is taxable before assuming you need a permit. Register with the Iowa Department of Revenue online.

   Official government source

   Free — no fee to register for a sales tax permit·Register online through GovConnectIowa, the state's tax portal

   Free — no fee to register for a sales tax permit

   Register online through GovConnectIowa, the state's tax portal

2. Food Protection Manager Certification (optional for cottage food)

   A home bakery selling under Iowa's cottage food law is exempt from state licensing and inspection, and no certified food protection manager is required. Labels must say so in those words. Certification is still a sensible thing to hold, and it becomes mandatory if you outgrow cottage food and license as a home food processing establishment or a retail food establishment with the Department of Inspections, Appeals & Licensing (DIAL), the agency that absorbed the former Department of Inspections and Appeals.

   Official government source

   Nothing for cottage food operations. If you choose to certify anyway, ANSI-accredited course and exam packages are a private-market cost, commonly $80-$150·Typically a one- or two-day course plus the proctored exam

   Nothing for cottage food operations. If you choose to certify anyway, ANSI-accredited course and exam packages are a private-market cost, commonly $80-$150

   Typically a one- or two-day course plus the proctored exam

1. Iowa Cottage Food Law

   Iowa Code §137F.20 exempts cottage food — prepared in a private residence, not requiring temperature control for safety, sold or delivered directly from producer to consumer, and properly labeled — from all state licensing, permitting, and inspection, including any fee. There is no registration and no annual gross-sales cap. Cottage food may not be resold through a third-party retailer, and excludes milk products (ch. 192) and meat/poultry products (ch. 189A). Home-canned pickles, vegetables, and fruits qualify only at pH 4.60 or lower (or water activity 0.85 or lower) with the required documentation.

   Official government source

   Free — fully exempt from state licensing and fees·None — no registration required

   Free — fully exempt from state licensing and fees

   None — no registration required

2. No Des Moines General Business License Required

   Des Moines has no general or blanket business license, and the Development Services Department does not issue one. The City Clerk's Office licenses only specific regulated activities - alcohol, tobacco, transient merchants, mobile food vendors, peddlers, pawnbrokers, theaters, coin-operated machines, solid waste haulers and similar categories. Most businesses need nothing from the Clerk. What a commercial tenant does need is a Certificate of Occupancy for the space, issued by the Permit and Development Center, and home-based businesses go through home occupation review with Zoning Enforcement.

   Official government source

   Nothing - there is no such license. A commercial Certificate of Occupancy is $51.50·Not applicable

   Nothing - there is no such license. A commercial Certificate of Occupancy is $51.50

   Not applicable

Official Sources

• Iowa Cottage Food Law
• City of Des Moines Development Services Department

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