Home Bakery Permit Requirements in Portland, OR

1. EIN (Employer Identification Number)

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

   Official government source

   Free·Immediate (online)

   Free

   Immediate (online)

1. Oregon Cottage Food Law — ODA Direct Sale Exemption

   Oregon's cottage food exemption, administered by the Oregon Department of Agriculture (OAR 603-025-0311 to 603-025-0330), lets home bakers sell non-time/temperature-controlled foods (breads, cookies, jams, candy) directly to consumers without a food license — but only while annual sales stay under the state cap (currently $52,700, indexed; confirm the current figure with ODA). Labeling requirements apply, including ingredient and allergen disclosure. If you exceed the cap or fall outside the exemption, you need an ODA home (domestic) kitchen bakery license, and some activities (low-acid canning, dairy, catering) are never allowed from a home kitchen.

   Official government source

   Free under the exemption (while under the annual sales cap); ODA domestic kitchen license required beyond it·Immediate (once labeling is compliant)

   Free under the exemption (while under the annual sales cap); ODA domestic kitchen license required beyond it

   Immediate (once labeling is compliant)

2. Oregon Secretary of State Business Registration

   If operating as an LLC or corporation, registration with the Oregon Secretary of State is required. Sole proprietors selling under their own name are not required to register, but an LLC provides liability protection. Oregon has no sales tax, so no sales tax permit is needed.

   Official government source

   $100 (LLC filing fee, if applicable)·1–2 weeks

   $100 (LLC filing fee, if applicable)

   1–2 weeks

3. Oregon Department of Revenue Business Tax Registration

   Oregon has no general sales tax and no general Department of Revenue business registration — most businesses simply file Oregon income/excise tax returns. Register with DOR only for specific tax programs: payroll withholding (Business Identification Number) if you hire employees; the Corporate Activity Tax, which requires registration within 30 days once Oregon commercial activity exceeds $750,000 in a year (tax applies above $1 million); and, for self-employed individuals working in the Portland-area TriMet district (or Eugene-area Lane Transit District), the transit self-employment tax filed with DOR.

   Official government source

   Free (registration only; taxes vary)·1 week

   Free (registration only; taxes vary)

   1 week

1. Portland Home Occupation Rules + ODA Domestic Kitchen License (home bakery)

   Portland classifies home businesses as Type A (no permit needed - no employees or customers come to the site) or Type B (Home Occupation Permit from Portland Permitting & Development - one employee per shift, up to 15 customers per day). A home bakery selling wholesale or by delivery with no customer pickup can qualify as Type A with no city permit. Separately - and more importantly - home food production for sale requires licensing from the Oregon Department of Agriculture (domestic kitchen license), unless the products qualify for Oregon's home-baking exemption.

   Official government source

   $0 for Type A; Type B permit fee per application. ODA domestic kitchen license fees are set by the state - verify with ODA·4–6 weeks (includes notification period)

   $0 for Type A; Type B permit fee per application. ODA domestic kitchen license fees are set by the state - verify with ODA

   4–6 weeks (includes notification period)

Official Sources

• Oregon Department of Agriculture — Cottage Food
• City of Portland Bureau of Development Services — Home Occupation
• Oregon Secretary of State — Business Registration

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