Massachusetts cottage food laws let you make and sell certain shelf-stable foods from your own home kitchen under a permit issued by your local board of health, with no state cap on how much you can earn. The rules live in 105 CMR 590, the State Sanitary Code, Chapter X, administered by the Department of Public Health together with the board of health in each of the state’s 351 municipalities.1Mass.gov. 105 CMR 590.000 – State Sanitary Code Chapter X Because local requirements vary and the state does not override them, your first call before you buy ingredients or print labels should be to the board of health in your city or town.
Getting Your Permit
Cottage food operations are permitted locally. Your board of health reviews the application, may set conditions beyond the state baseline, and may charge a fee that varies by municipality.1Mass.gov. 105 CMR 590.000 – State Sanitary Code Chapter X Applications typically describe what you plan to make, your sanitation practices, and where your ingredients come from.
You must work out of the kitchen in your own primary residence. Shared commercial kitchens, church kitchens, and rented spaces do not qualify. The cottage food pathway is also retail-only: you sell directly to the person who eats the food. If you want to sell wholesale to a restaurant or grocery store that resells your product, you fall under 105 CMR 500, which requires a state license from the Department of Public Health rather than a local permit.2Mass.gov. 105 CMR 500.000 – Good Manufacturing Practices for Food
What You Can and Cannot Make
The line is straightforward: if the food needs refrigeration to be safe, it is not cottage food. Massachusetts limits the category to items safe at room temperature, meaning baked goods, jams, jellies, and other foods that do not require time or temperature control for safety.3Mass.gov. Residential Kitchen Questions and Answers Cookies, breads, granola, fruit jams, brittle, and dry mixes all fit.
The prohibited list catches people off guard. You cannot sell:
- Anything that needs hot or cold holding, such as cream-filled pastries, cheesecake, custard, or cut fruits and vegetables
- Meat, fish, or dairy products in any form
- Acidified or pickled foods, including pickled vegetables, relishes, salad dressings, tomato sauce, and barbecue sauce
- Low-acid canned goods, such as canned vegetables and other foods processed in sealed containers; the exception is jams and jellies thermally processed in sealed jars
Smoking, curing, vacuum packaging, and using vinegar as a preservative are also off-limits.3Mass.gov. Residential Kitchen Questions and Answers When a product sits in a gray area, ask your board of health before you list it for sale. Producing prohibited foods is one of the fastest ways to lose a permit.
Where You Can Sell
All sales must be direct to the end consumer, so grocery stores, restaurants, and other resellers are out.4National Agricultural Law Center. 105 CMR 590.000 – State Sanitary Code Chapter X Farmers’ markets, craft fairs, community events, and sales from your own home are the standard venues.
Online and mail-order sales are allowed. The Department of Public Health’s guidance treats sales by internet or mail as direct-to-consumer, so you can take orders through your own website or social media and handle pickup or delivery yourself.3Mass.gov. Residential Kitchen Questions and Answers What you cannot do is route orders through a third-party platform that fulfills on your behalf, because the platform then acts as a retail intermediary.
Labeling Every Product
Every item you sell needs a label. At a minimum, include your operation’s name and address, the product name, and a complete ingredient list in descending order by weight. You also need a clear statement that the product was made in a home kitchen not subject to inspection by the regulatory authority.1Mass.gov. 105 CMR 590.000 – State Sanitary Code Chapter X Wording like “Made in a Home Kitchen That Is Not Subject to Routine Inspection” satisfies this. At a farmers’ market or bake sale, a clearly visible placard with the same disclosure works.
Allergen labeling gets its own attention. Federal law under the Food Allergen Labeling and Consumer Protection Act identifies nine major allergens: milk, eggs, fish, shellfish, tree nuts, peanuts, wheat, soybeans, and sesame.5U.S. Food and Drug Administration. Food Allergen Labeling and Consumer Protection Act of 2004 If your product contains any of them, the allergen must appear on the label, either in parentheses next to the ingredient (for example, “flour (wheat)”) or on a separate “Contains:” line after the ingredient list.6Mass.gov. Minimum Requirements for Packaged-Food Labeling Tree nuts must be listed by specific type, and fish and shellfish require the species name.
Allergen Awareness Training
Massachusetts requires the permit holder or a designated person in charge to be trained in allergen awareness and present during all operating hours. That person must also train anyone else who helps with food preparation.7Mass.gov. Food Allergen Awareness FAQs For a solo operator working from home, that means completing an approved course yourself.
The Department of Public Health accepts courses accredited by ANAB that cover the required content, courses approved by FARE through its FAREcheck program, or programs with an interactive video and exam covering the required topics. Training covers recognizing the nine major allergens, the health risks of allergic reactions including the risk of death, handling customer questions about allergens, preventing cross-contact in the kitchen, and emergency response.7Mass.gov. Food Allergen Awareness FAQs Your board of health may ask for proof of completion.
Local Zoning Can Still Block You
This is where new operators most often stumble. Massachusetts does not preempt local zoning, and the Department of Public Health does not track it. Some municipalities use zoning bylaws to restrict or prohibit food businesses in residential zones. The state regulation itself notes that “municipal zoning regulations may prohibit residential kitchens in some cities and towns.”2Mass.gov. 105 CMR 500.000 – Good Manufacturing Practices for Food
Before spending on supplies or marketing, confirm with your municipality’s zoning office that a home-based food operation is allowed where you live. Some towns require a home occupation permit; others may require zoning board approval. Boston passed an ordinance in 2021 allowing retail residential kitchens but still requires producers to get approval from the Boston Zoning Board of Appeal. The state health permit process will not flag this for you.
Inspections and Enforcement
Your local board of health has authority to inspect your operation. Inspectors may enter during operating hours without prior notice, as long as they present credentials and explain the purpose of the visit.1Mass.gov. 105 CMR 590.000 – State Sanitary Code Chapter X Frequency varies. Some towns inspect every cottage food kitchen annually; others inspect only when a complaint comes in.
Inspectors look at kitchen cleanliness, ingredient storage, whether your products match what your permit covers, and whether your labels meet requirements. Organized records of ingredient sources and production batches make inspections go faster.
Massachusetts does not publish a specific fine schedule for cottage food violations. Enforcement happens locally and can range from a warning for minor issues to an order to stop all food operations immediately for serious or uncorrected problems. Producing prohibited foods, selling without a permit, and failing labeling standards are the violations most likely to trigger action. Repeated or severe problems, especially anything that creates a real public health risk, can lead to revocation. If you believe a penalty was imposed unfairly, you can request review through your local board of health.
Taxes and Insurance
Cottage food income is subject to Massachusetts state and federal income taxes. The state regulations explicitly note that cottage food operations are not exempt from applicable tax laws.8General Court of Massachusetts. Massachusetts Bill H.140 – House Bill Text Track sales and expenses carefully. Ingredient costs, packaging, farmers’ market booth fees, and permit fees are all potentially deductible.
Sales tax is more nuanced than most operators expect. Massachusetts generally exempts food products sold for off-premises consumption from the 6.25% sales tax. Baked goods sold in units of six or more are tax-free, and a bakery selling only baked goods can sell individual items tax-free as well.9Mass.gov. 830 CMR 64H.6.5 – Sales Tax on Meals Prepackaged candy and confectionery for off-premises consumption also fall under the food products exemption. Once your booth starts to look more like a restaurant, with items like sandwiches or beverages alongside individual unpackaged baked goods, the treatment shifts. A tax professional can help you sort through the specifics.
Massachusetts does not require cottage food operators to carry liability insurance. Going without it is a gamble. If a customer has an allergic reaction or reports a foodborne illness, you are personally liable, and your personal savings and assets are exposed. Product liability policies for small food businesses are relatively affordable, and some local boards of health require proof of insurance as part of the permit process even though the state does not. Check your municipality’s requirements, and an insurance broker familiar with food businesses can match a policy to your operation’s size and product line.