Florida Cottage Food Law (2026): Limits, Labels, Selling Online & Taxes

Florida's cottage food law is one of the most open in the country.

This guide covers what you can sell, how to label and ship it, and the taxes most Florida cottage food guides leave out. It's based on Florida Statutes, the Florida Department of Agriculture and Consumer Services (FDACS), and the Florida Department of Revenue as of October 14, 2026.

What is Florida's cottage food law?

Florida's cottage food law, section 500.80 of the Florida Statutes, lets you make certain foods in your home kitchen and sell them directly to customers without a food permit. You qualify as long as your yearly cottage food sales stay at or under $250,000 and you sell only foods that don't need refrigeration (FDACS).

The last big change came in 2021, when the Home Sweet Home Act raised the sales limit from $50,000 to $250,000, allowed sales and delivery by mail, and stopped cities and counties from banning cottage food operations (Florida Senate). The 2025 legislature reworded the definition of cottage food slightly, but didn't change the limit. No cottage food bill passed in 2026.

What can you sell under the Florida cottage food law?

You can sell foods that aren't "time or temperature controlled for safety," meaning they're safe at room temperature. FDACS lists these examples (FDACS):

• Loaf breads, rolls, and biscuits

• Cakes, pastries, and cookies

• Candies and confections

• Honey

• Jams, jellies, and preserves

• Fruit pies and dried fruits

• Dry herbs, seasonings, and mixtures

• Homemade pasta

• Cereals, trail mixes, and granola

• Coated or uncoated nuts

• Vinegar and flavored vinegars

• Popcorn and popcorn balls

What you can't sell. Anything that needs refrigeration is excluded. The University of Florida's extension service lists baked goods with "custard, cream cheese icing or filling," along with meat, jerky, canned vegetables, pickles, dairy products, eggs, salsa, nut butters, and CBD products (UF/IFAS). Pet treats aren't covered, because the law only applies to human food.

What about buttercream? Neither FDACS nor UF/IFAS has published a ruling on buttercream. The test is whether your frosting needs refrigeration to stay safe. If it does, like cream cheese frosting, it's not allowed.

Do you need a license or permit for a Florida cottage food business?

No. Cottage food operations are "exempt from the permitting requirements" for food businesses, and Florida doesn't require state registration (§500.80). FDACS inspects a cottage food operation only after a complaint.

Cities and counties can't ban or regulate your cottage food operation, because the law gives that power to the state. You still have to follow Florida's rules for home-based businesses, which means:

• You may need a local business tax receipt. Home businesses are subject to local business taxes under Florida law (Fla. Stat. §559.955). Check with your city and county tax collector.

• HOA and condo rules still apply. The home-business law doesn't override HOA, condo, or co-op restrictions.

Farmers markets and event venues may also have their own requirements.

Where and how can you sell cottage food in Florida?

You can sell directly to customers in person, online, or by mail order. Florida lets you deliver cottage food (§500.80):

• In person, directly to the customer

• To a specific event venue

• By the US Postal Service or a commercial carrier

Wholesale isn't allowed. You can't sell to stores or restaurants to resell, and UF/IFAS says consignment isn't allowed either. You can only sell products stored at your home, and free samples have to be prepackaged.

Shipping out of state. Florida's law doesn't ban it, and UF/IFAS says products may be "shipped across state lines." The other state's food laws may also apply, so check before you ship.

Florida cottage food label requirements

Every product has to be prepackaged with a label that includes (§500.80):

1. The name and address of your cottage food operation

2. The name of the product

3. The ingredients, in descending order by weight

4. The net weight or net volume

5. Allergen information, as required by federal labeling rules

6. Nutrition information, but only if you make a nutrition claim

7. This statement, in at least 10-point type in a color that contrasts with the background: "Made in a cottage food operation that is not subject to Florida's food safety regulations."

Unlike Texas, Florida doesn't let you replace your home address with an ID number.

How much can you earn under the Florida cottage food law?

Your gross sales of cottage food products can't go over $250,000 a year, counting all sales at every location. FDACS can ask you for records that show your sales (§500.80).

That cap is a licensing rule, not a tax rule. Staying under $250,000 doesn't make your income tax-free, and going over it changes which food safety rules apply, not how you're taxed.

Do you pay taxes on cottage food sales in Florida?

Yes, but Florida has no personal income tax (Florida Department of Revenue). Your taxes come down to federal income tax, self-employment tax, and sales tax on a few taxable items.

Federal income tax and self-employment tax

You report your cottage food income on Schedule C with your federal return, and you pay tax on your profit: sales minus business expenses like ingredients, packaging, shipping, and market fees.

Every $1,000 in business expenses you claim saves you about $230 in federal tax if you're in the 12% bracket, or about $305 in the 22% bracket. That's why tracking ingredient and shipping costs matters. Our cottage food tax guide walks through a full example.

If you expect to owe $1,000 or more, you'll generally need to make quarterly estimated payments (IRS). Use Keeper's 1099 tax calculator to estimate what you'll owe.

Florida sales tax on cottage food

Florida exempts food for home consumption, and that includes baked goods (Fla. Stat. §212.08). The Department of Revenue's rule specifically lists "baked goods" and "cookies, including chocolate-coated or cream-filled" as exempt (Rule 12A-1.011).

But several cottage foods are taxable:

Candy is the trap. It's an approved cottage food, but Florida taxes "candy and any similar product regarded as candy or confection." Where sales tax applies, the rate is 6% plus your county's discretionary sales surtax (Florida Department of Revenue).

Do you need to register for sales tax? If you sell anything taxable, like candy or gift baskets with taxable items, the Department of Revenue says you must register to collect sales tax. If you sell only exempt baked goods, Florida doesn't spell out whether you need to register, so check with the Department of Revenue.

What Florida cottage food sellers can write off

• 🧈 Ingredients and packaging (only the business share of mixed grocery runs)

• 📦 Shipping costs and supplies, since Florida lets you mail orders

• 🏷️ Labels that meet the 10-point disclaimer rule

• ⛺ Your local business tax receipt and market fees

• 🚗 Mileage for deliveries and supply runs: 72.5¢ a mile for January–June 2026 and 76¢ for July–December 2026 (IRS)

• 💳 Payment app fees and online store subscriptions

See can you deduct shipping costs for more on mailing orders.

Keeper scans your bank and card transactions for write-offs like ingredients, shipping, and packaging, and files your taxes with every deduction included.

Do you need an LLC for a Florida cottage food business?

No. Most cottage food sellers run as sole proprietors and report their income on Schedule C.

If you form an LLC, plan for Florida's annual report fee: $138.75, due by May 1 each year, with a $400 late fee after that (Florida Division of Corporations). A single-member LLC taxed like a sole proprietorship doesn't file a separate Florida corporate income tax return (Florida Department of Revenue).