Massachusetts Cottage Food Laws

Massachusetts Cottage Food Law: A Comprehensive Guide for Home-Based Food Entrepreneurs

This guide explains Massachusetts cottage food (residential kitchen) laws, detailing what’s permitted, required, and how to get started. It covers licensing, allowed foods, labeling, sales tax, and practical steps to launch a compliant home-based food business in Massachusetts.

Quick Facts

Overview / Introduction

In Massachusetts, making food in your home kitchen for sale falls under the Residential Kitchen rules. Operations are either Retail Residential Kitchen (Cottage Food Operation) or Wholesale Residential Kitchen. Retail cottage food involves direct-to-consumer sales (e.g. farmers markets, online) and requires a permit from your local board of health under 105 CMR 590. Wholesale sales (to stores or restaurants) require a license from the Massachusetts Department of Public Health (Food Protection Program) under 105 CMR 500. (mass.gov)

Sales Limits

Massachusetts does not impose a specific annual revenue cap on cottage food operations. The key limitation is on types of food (must be non–time/temperature control for safety). No dollar threshold exists in the referenced sources.

Licensing & Registration

• Retail Residential Kitchen: Permit from your local board of health is required. These are sometimes called “Cottage Food Operations.” (mass.gov) • Wholesale Residential Kitchen: License from Massachusetts Department of Public Health, Food Protection Program is required; state inspection mandatory; license fee is $300. (mass.gov) • Additionally, facilities must be registered with the FDA if manufacturing, packing, or holding food, to enable identification in case of foodborne illness or bioterrorism incidents. (mass.gov)

Training Requirements

Current sources do not specify required food safety training or certification (e.g., food handler cards) for cottage food operators. You should verify with your local board of health for local requirements.

Home Kitchen Inspection

• Retail Residential Kitchen: Inspected and permitted by the local board of health. (mass.gov) • Wholesale Residential Kitchen: Inspected by the state Department of Public Health. (mass.gov) • There is no inspection requirement for charitable bake sales under certain conditions, provided a visible placard informs consumers the food is prepared in a non-regulated kitchen. (mass.gov)

Allowed Foods

• Cottage Food Products must be non–time/temperature control for safety (non‑TCS). Examples include baked goods, jams, jellies, confections. (mass.gov) • TCS ingredients (e.g. milk, cream, eggs) may be used only if the final product is not a TCS food. (mass.gov)

Prohibited Foods

Retail or wholesale residential kitchens may not prepare foods requiring hot or cold holding. Examples forbidden include:

• Cream‑filled pastries, cheesecake, custard
• Cut produce like melons, leafy greens, tomatoes
• Tomato sauce, barbecue sauce, pickled products, relishes, salad dressings
• Meat, fish (raw or heat‑treated) products These are prohibited because they require refrigeration or special processes to be shelf-stable. (mass.gov)

Labeling Requirements

Labels must be prepackaged and include (in English):

1. Name and address of the Cottage Food Operation
2. Product name
3. Ingredients in descending order by weight (sub‑ingredients listed, e.g., soy sauce (wheat, soybeans, salt))
4. Net weight or volume
5. Allergen information per federal law (milk, eggs, wheat, peanuts, soybeans, fish, shellfish, tree nuts)
6. Nutritional labeling if you make any nutrient content or health claims. (mass.gov)

Where You Can Sell

• Direct-to-consumer (e.g., farmers markets, craft fairs, internet, mail) allowed under Retail Residential Kitchen, with local permit. (mass.gov) • Wholesale allowed with state license, selling to shops, restaurants. (mass.gov) • Bake sale / charitable: permitted without permit if non‑TCS and consumers are notified via placard. (mass.gov)

Sales Tax

• Food products (e.g. groceries like baked goods) are generally exempt from sales tax in Massachusetts. (mass.gov) • Meals (prepared for immediate consumption) are taxed at 6.25%; possibly 7% including local excise. However, cottage foods are not meals, so typically sales tax does not apply. (mass.gov) • If you include taxable tangible items (gift baskets) with food, tax applies to the property portion if ≥10%, or if separately stated; otherwise whole sale may be taxable. (mass.gov)

Special Exemptions

• Bake sales for charitable purposes are exempt from permitting if food is non‑TCS and a visible placard states the food is made in an uninspected kitchen. (mass.gov) • Whole uncut produce, unprocessed honey, pure maple products, and farm–fresh eggs may be sold without a permit, provided they’re not time/temperature controlled and comply with definitions. (mass.gov)

Getting Started

1. Check with your local board of health about interpretations and fees for cottage food permits (Retail Residential Kitchen). (mass.gov)
2. Ensure your product is non‑TCS; confirm ingredients and final product safety. (mass.gov)
3. Prepare your label with the six required elements per Retail Food Code. (mass.gov)
4. Apply for permit: local for retail; state for wholesale ($300). (mass.gov)
5. Maintain kitchen standards: potable water, separate kitchen area, no pets or children during prep, no multi‑use with family activities. (mass.gov)
6. Register with FDA if manufacturing, packing or holding food. (mass.gov)
7. Keep records: sales, labels, and any inspections or correspondence with authorities, plus tax records if applicable.

Official Resources

• Residential Kitchen Q&A & details: Massachusetts Food Protection Program – “Residential Kitchen Questions and Answers” page. (mass.gov) • Retail Food Code Standards: Guidance for permitted residential kitchens. (mass.gov) • Scaling up & licensing: Chapter 3 on where to make your product, licensing. (mass.gov) • Sales tax guidance: Massachusetts Department of Revenue – “Sales Tax on Meals” and Regulations. (mass.gov) • Gift basket tax rules: DOR Directive 92‑1. (mass.gov)

Official Sources

This guide was compiled from the following official sources:

• www.mass.gov
• www.mass.gov
• www.mass.gov
• www.mass.gov
• www.mass.gov
• www.mass.gov
• www.mass.gov

Important Notes

⚠️ No specific training requirement detailed—check with your local board of health.

⚠️ No annual revenue limits provided—ensure local compliance if any caps exist.

⚠️ Some municipalities may have additional zoning or fee requirements not covered here.