Home Bakery Permit Requirements in Lincoln, NE

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. Nebraska Department of Revenue — Sales and Use Tax Permit

   Any business selling taxable goods or taxable services in Nebraska must hold a sales tax permit from the Nebraska Department of Revenue and collect tax at the combined state and local rate for the delivery location. Register online through the Department's business registration service or by filing paper Form 20; NebFile is the separate system used to file returns once you are registered, not the registration tool. Local city sales and use taxes are layered on top of the state rate and change by quarter, so use the Department's Sales Tax Rate Finder for the exact rate at each address rather than assuming a flat figure.

   Official government source

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.·Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

   $0 — the Nebraska Department of Revenue charges no fee to register for a sales and use tax permit, online or by paper Form 20.

   Registering online, you are either assigned a Nebraska ID number at the time of registration or contacted by the Department within five business days for additional information. Allow about two weeks for a paper Form 20.

2. Nebraska Department of Agriculture — Cottage Food Safety Course and Registration

   Nebraska cottage food producers are not required to hold a full certified food protection manager credential, but under Neb. Rev. Stat. §81-2,280 they ARE required to complete an approved food safety and handling course — a nationally accredited course, a certified course offered at a culinary school, or a course approved by the Department of Agriculture — and to register with the Nebraska Department of Agriculture before selling any food. This is a requirement, not merely a recommendation.

   Official government source

   The course cost varies by provider (ServSafe, StateFoodSafety, and University of Nebraska courses are commonly used); NDA does not publish a registration fee.·Complete the course before registering with NDA; registrations can take about 10 days to appear on NDA's public cottage food list.

   The course cost varies by provider (ServSafe, StateFoodSafety, and University of Nebraska courses are commonly used); NDA does not publish a registration fee.

   Complete the course before registering with NDA; registrations can take about 10 days to appear on NDA's public cottage food list.

1. Nebraska Cottage Food Law

   Nebraska's cottage food law (Neb. Rev. Stat. §81-2,280, as amended by LB 262 of 2024) lets home producers sell foods that do not require time/temperature control for safety — most baked goods, candies, jams and jellies — directly to consumers from a private home and at farmers markets, fairs, and similar events. There is no state annual gross-sales cap; the '$25,000 limit' and the 'LB 18' citation are not in the law. Before selling you must complete a nationally accredited or department-approved food safety and handling course and register with the Nebraska Department of Agriculture. Labels must carry the producer's name and address plus the statutory notice that the food was prepared in a kitchen not subject to regulation and inspection and may contain allergens. In Lincoln and Lancaster County the Lincoln-Lancaster County Health Department also charges a local Cottage Food Operation fee.

   Official government source

   The Nebraska Department of Agriculture does not publish a cottage food registration fee; the required food safety course has its own cost. In Lincoln, the Lincoln-Lancaster County Health Department charges a $30 Cottage Food Operation fee (fee schedule effective September 2025).·Complete the food safety course first, then register with NDA before any sales; registrations can take about 10 days to appear on NDA's public list

   The Nebraska Department of Agriculture does not publish a cottage food registration fee; the required food safety course has its own cost. In Lincoln, the Lincoln-Lancaster County Health Department charges a $30 Cottage Food Operation fee (fee schedule effective September 2025).

   Complete the food safety course first, then register with NDA before any sales; registrations can take about 10 days to appear on NDA's public list

2. City of Lincoln Occupation Taxes (no general business license)

   Lincoln has no "Revenue Division" and issues no general city business license that must be renewed annually and displayed. The City Treasurer, within the Finance Department, administers occupation taxes on a closed list of business categories only: car rental (4%), hotel/motel (4%), restaurant and bar (2%), short-term rental (4%), telecommunications (4%), and two Enhanced Employment Area districts (Gateway-Shops at Lincoln 0.5%, SouthPointe Pavilions 1%). If your business is not in one of those categories, you owe no city occupation tax and need no city license. Regulated trades and professions are licensed by the state (for example DHHS for cosmetology, massage and body art; the Nebraska State Electrical Division for electricians) or need specific city permits such as building, electrical, plumbing and mechanical permits from Building & Safety. Confirm applicability with the City Treasurer.

   Official government source

   $0 for most businesses — there is no general license fee. Where an occupation tax applies it is a percentage of receipts, not a flat license fee: 4% for hotel/motel, car rental, short-term rental and telecommunications, and 2% for restaurants and bars.·Not applicable — there is no general business license application. Occupation taxes are filed and remitted on a recurring schedule set by the City Treasurer.

   $0 for most businesses — there is no general license fee. Where an occupation tax applies it is a percentage of receipts, not a flat license fee: 4% for hotel/motel, car rental, short-term rental and telecommunications, and 2% for restaurants and bars.

   Not applicable — there is no general business license application. Occupation taxes are filed and remitted on a recurring schedule set by the City Treasurer.

Official Sources

• Nebraska Cottage Food Law
• City of Lincoln Revenue Division

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