Home Bakery Permit Requirements in Sioux Falls, SD

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. South Dakota Department of Revenue - Sales Tax License

   Any business with a physical presence in South Dakota must be licensed for sales tax collection, and South Dakota taxes services as well as tangible personal property and products transferred electronically. The state sales and use tax rate is 4.2 percent (reduced from 4.5 percent), and municipal sales and use tax of generally 1 to 2 percent applies where the purchaser receives the product or service. Remote sellers and marketplace providers with more than $100,000 in gross sales into South Dakota in the previous or current calendar year must also license and remit. Register using the Department of Revenue's online Tax License Application.

   Official government source

   Free - there is no fee for a South Dakota sales tax license·Apply online through the Tax License Application; the license is typically issued within a few business days

   Free - there is no fee for a South Dakota sales tax license

   Apply online through the Tax License Application; the license is typically issued within a few business days

2. Food Safety Manager Certification (not required for cottage food)

   South Dakota's cottage food laws let home producers sell many items - baked goods, home-canned high-acid foods such as jams and pickles, dried mixes, naturally fermented foods, and frozen produce - directly to consumers from a home, farmers market, or similar venue without a food service license, so a certified food protection manager is not required for those products. ARSD 44:02:07:03 requires at least one person who has passed an eight-hour food service training and certification program only at licensed food service establishments. Labeling is still required on packaged cottage food items, and some products (low-acid home-canned foods, juices, take-and-bake items, other prepared foods) do require a state license.

   Official government source

   $0 for a cottage food operation. If pursued voluntarily, ANSI-accredited courses listed by SD DOH run about $100 (for example $59.95 for the online course plus a $40 proctored exam) up to roughly $159.·Courses are self-paced online with a proctored exam and are typically completed in one to two days

   $0 for a cottage food operation. If pursued voluntarily, ANSI-accredited courses listed by SD DOH run about $100 (for example $59.95 for the online course plus a $40 proctored exam) up to roughly $159.

   Courses are self-paced online with a proctored exam and are typically completed in one to two days

1. South Dakota Homemade Food (Cottage Food) Exemption

   South Dakota's homemade food law (SDCL 34-18-35) exempts a person selling non-temperature-controlled food prepared at a residence, home-processed canned goods, and baked goods prepared at a residence from the licensing provisions of the state food code - no food service license, plan review, or inspection is required. SDCL 34-18-38 sets the conditions: the food must carry the label required by SDCL 34-18-37 (product name, producer name, physical address of production, mailing address, phone, date made, ingredients, and the 'not produced in a commercial kitchen' disclaimer), it must be sold in the seller's physical presence at the seller's primary residence, a farmers market, a roadside stand, or another temporary sale venue, and the seller or a household member must personally deliver it to the buyer. Canned goods must have pH 4.6 or below or water activity 0.85 or below, and the producer must complete department-approved food safety training every five years or hold third-party processing-authority verification (SDCL 34-18-36); that same training also unlocks sales of refrigerated fermented foods, kuchen and cream/custard baked goods, and home-frozen fruit and produce (SDCL 34-18-36.1). South Dakota law sets no annual gross sales cap on these sales. Foods outside these categories, and any sale not made in person, still require a state food service license. Sioux Falls has its own city Health Department (605-367-8760) that inspects licensed food establishments in the city, but it does not license exempt homemade-food sellers.

   Official government source

   $0 - SDCL 34-18-38 exempts qualifying homemade food sales from both the licensing and the license fee provisions of SDCL ch. 34-18·N/A - no state registration or approval step for qualifying direct sales

   $0 - SDCL 34-18-38 exempts qualifying homemade food sales from both the licensing and the license fee provisions of SDCL ch. 34-18

   N/A - no state registration or approval step for qualifying direct sales

2. No Sioux Falls General Business License Required

   Sioux Falls has no general business license, and business licensing is not handled by the Finance Department. The Licensing Office operates under the City Attorney's Office and states that 'not all businesses and professions need City licensing'; Code of Ordinances Sec. 110.026 lists the complete set of licenses the city issues. Licensing is split across departments: City Attorney's Office (alcohol, medical cannabis, pawnbroker and secondhand dealers, transportation services, circus, fortune telling, motion picture theater, livery, charitable/educational/religious registration), City Clerk (raffle and bingo), Police Records (alarm businesses, peddler/mobile food), Planning and Building Services (contractor licensing), Landfill (hauler license), Water Reclamation (liquid waste generators), and the Sioux Falls Health Department (daycare, tattoo artist and establishment). Massage therapists are licensed by the state Board of Massage Therapy. If your business type is not on that list, no city license is required.

   Official government source

   $0 for business types the city does not license; fees for the specific licensed categories vary by category·N/A unless your business falls in one of the listed licensed categories

   $0 for business types the city does not license; fees for the specific licensed categories vary by category

   N/A unless your business falls in one of the listed licensed categories

Official Sources

• South Dakota Cottage Food Law
• City of Sioux Falls Finance Department

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