Home Bakery Permit Requirements in Boise, ID

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. Idaho State Tax Commission — Sales Tax Permit

   Required for all businesses selling taxable goods or services in Idaho. Idaho charges a 6% state sales tax. Some cities have local option taxes. Register with the Idaho State Tax Commission online.

   Official government source

   Free·Immediate (online via TAP)

   Free

   Immediate (online via TAP)

2. Certified Food Protection Manager Training (recommended, not required for cottage food)

   Idaho's Direct-to-Consumer Commerce Act (Senate Bill 1283, signed March 20, 2026) removed licensing and regulatory requirements from the public health districts for anyone producing food in a home kitchen and selling it directly to consumers in Idaho, including online sales. A home baker operating that way needs no permit and no Certified Food Protection Manager credential. CFPM certification from an ANSI-accredited provider is still worth having — it is what wholesale accounts, farmers markets, and commercial kitchens often ask for, and it becomes mandatory the moment you step outside the direct-to-consumer exemption.

   Official government source

   $80–$150 for an ANSI-accredited CFPM course and exam (ServSafe, Prometric, NRFSP and similar); $0 required by Idaho for a direct-to-consumer home baker.·1–2 days for the course and exam; certification is typically valid five years.

   $80–$150 for an ANSI-accredited CFPM course and exam (ServSafe, Prometric, NRFSP and similar); $0 required by Idaho for a direct-to-consumer home baker.

   1–2 days for the course and exam; certification is typically valid five years.

1. Idaho Direct-to-Consumer Commerce Act (Home Food Sales)

   Idaho's cottage food rules were replaced by the Direct-to-Consumer Commerce Act (Senate Bill 1283). Producers selling home-prepared food and nonalcoholic drinks directly to consumers need no license, permit, registration, or inspection. You must give the buyer a notice — a sign, label, or card — stating that the product is not subject to government food safety inspection or licensing, along with your contact information and the ingredients. Wholesale sales are not covered and remain regulated.

   Official government source

   $0 — no permit, license, or registration required·N/A — nothing to apply for

   $0 — no permit, license, or registration required

   N/A — nothing to apply for

2. City of Boise — No General Business License

   Boise does not require a general/blanket business license. Businesses must instead comply with zoning, required building/health permits, and any applicable activity-specific city license (Animal, Food & Alcohol Beverage, Security Services, Vehicle Licensing). Most professional/personal-service businesses fall under none of these categories and need no city business license — verify your specific business's obligations with the City Clerk's Licensing page.

   Official government source

   N/A — no general business license exists·N/A

   N/A — no general business license exists

   N/A

Official Sources

• Idaho Cottage Food Law
• City of Boise Planning and Development Services

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