Home Bakery Permit Requirements in Hattiesburg, MS

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. Mississippi Department of Revenue - Sales Tax Permit

   Any business selling tangible personal property or a taxable service in Mississippi must hold a sales tax permit from the Department of Revenue. The general state rate is 7%, one of the highest in the country; reduced rates apply to some categories, including 5% on SNAP-eligible groceries and light vehicles, 3% on heavy trucks and manufactured homes, and 1.5% on farm and manufacturing machinery. Register online through TAP.

   Official government source

   No fee - the Mississippi Department of Revenue does not charge for a sales tax permit.·Register online through TAP; allow about two weeks to receive your permit and filing information by mail.

   No fee - the Mississippi Department of Revenue does not charge for a sales tax permit.

   Register online through TAP; allow about two weeks to receive your permit and filing information by mail.

2. Food Safety Manager Certification (optional for cottage food operators)

   Mississippi cottage food operations require no MSDH permit and are not routinely inspected, so the certified food protection manager requirement that applies to permitted retail food establishments does not apply to them. Certification from an ANSI-accredited program (e.g. ServSafe) remains a recommended food-safety practice and is required if you later open a permitted food establishment such as a catering commissary.

   Official government source

   Set by the private certification provider, not MSDH; typical exam-and-course pricing is roughly $80-$150 — confirm with the ANSI-accredited provider you choose.·Set by the certification provider; not an MSDH process.

   Set by the private certification provider, not MSDH; typical exam-and-course pricing is roughly $80-$150 — confirm with the ANSI-accredited provider you choose.

   Set by the certification provider; not an MSDH process.

1. Mississippi Cottage Food Law

   Mississippi allows non-potentially-hazardous foods - baked goods without cream, custard, or meat fillings, candy, dried fruit and spices, granola, dry mixes and similar items - to be made in a private home kitchen and sold directly to consumers. Gross annual sales are capped at $35,000. No MSDH permit, registration, or routine inspection applies, but products must carry the labeling the regulation requires, and operating outside the rule can draw a fine of up to $1,000. Since House Bill 326 (2020) cottage food products may be advertised and sold online within Mississippi.

   Official government source

   No fee - MSDH neither permits nor registers cottage food operations.·None - you can begin as soon as your products, labeling, and sales channel meet the regulation.

   No fee - MSDH neither permits nor registers cottage food operations.

   None - you can begin as soon as your products, labeling, and sales channel meet the regulation.

2. City of Hattiesburg City Clerk/Tax Division - Privilege Tax License

   All businesses must hold a Privilege Tax License to operate in Hattiesburg, issued by the City Clerk/Tax Division on the 2nd floor of City Hall, 200 Forrest Street. The application asks for the number of employees and/or the wholesale value of inventory; some business types, such as pawn shops and contractors, must supply additional documentation. Renewed annually and displayed at the place of business.

   Official government source

   Set under Mississippi's privilege tax schedule from the number of employees and/or wholesale value of inventory; Hattiesburg does not publish a fee table - the Tax Division quotes the amount at application (601-545-4523).·Not published by the City; applications are filed in person with the Tax Division at City Hall (601-545-4523).

   Set under Mississippi's privilege tax schedule from the number of employees and/or wholesale value of inventory; Hattiesburg does not publish a fee table - the Tax Division quotes the amount at application (601-545-4523).

   Not published by the City; applications are filed in person with the Tax Division at City Hall (601-545-4523).

Official Sources

• Mississippi Cottage Food Law
• City of Hattiesburg Revenue Division

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