Home Bakery Permit Requirements in Omaha, 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 allows home food production under Neb. Rev. Stat. §81-2,280 (amended by LB 262 of 2024), not 'LB 18'. Foods that do not require time/temperature control for safety — most baked goods, candies, jams and jellies — can be sold directly to consumers from a private home and at farmers markets, fairs, and similar events, and there is no state annual gross-sales cap. Registration with the Nebraska Department of Agriculture IS required before any sales, and you must first complete a nationally accredited, culinary-school, or department-approved food safety and handling course. Labels must show 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. Douglas County Health Department does not require a separate permit for cottage food vendors.

   Official government source

   NDA does not publish a cottage food registration fee; the required food safety course has its own cost, which varies by provider.·Complete the food safety course, then register with NDA before selling; registrations can take about 10 days to appear on NDA's public list.

   NDA does not publish a cottage food registration fee; the required food safety course has its own cost, which varies by provider.

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

2. City of Omaha Business Licensing (no general business license)

   Omaha does not require a general business license. The city's Finance Department administers occupation taxes only on specific categories (restaurant/bar, telephone, hotel/motel, tobacco), and there is no City Clerk business license for ordinary businesses. Most trades on this list — food truck, handyman, tattoo parlor, personal trainer, HVAC, pet sitting, real estate, cleaning, grooming, salons, electrical, plumbing, fitness, massage, home bakery, pest control, auto repair, catering, notary, photography, barber, landscaping, tutoring, yoga, wedding planning, pressure washing, daycare, insurance — instead need a category-specific approval: a Douglas County Health Department food permit, a state professional license, Nebraska Department of Labor contractor registration, or a city building/trade permit.

   Official government source

   $0 — Omaha issues no general business license·Not applicable — there is no general license application; timelines depend on the category-specific permit you actually need

   $0 — Omaha issues no general business license

   Not applicable — there is no general license application; timelines depend on the category-specific permit you actually need

Official Sources

• Nebraska Cottage Food Law
• City of Omaha City Clerk

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