Home Bakery Permits & Licenses in Kansas City, MO

Required for all LLCs. Annual report required separately (see below). Fees current as of 2024.

All LLCs must file annually even if no changes. Online filing preferred.

No renewal required. Applies if home bakery uses a trade name like 'Jane's Cookies' instead of full LLC name.

|-

Required for collecting/remitting 4.225% state sales tax (+ local). Renewed automatically unless notified.

Required if withholding Missouri income tax from wages.

Quarterly wage reports required.

Home bakeries selling directly to consumers must collect and remit sales tax on all taxable sales. Most baked goods sold at retail are taxable unless specifically exempt. Registration is done through the Missouri Taxpayer Access Point (TAP).

Required if the LLC has employees. Employers must withhold Missouri income tax from employee wages and remit it to the state. Registration is completed via the Missouri Taxpayer Access Point (TAP).

All employers with employees in Missouri must register with the Division of Employment Security. Employers pay unemployment insurance tax on first $7,000 of each employee’s wages annually. Rate varies based on experience rating (average 2–4%).

LLCs taxed as corporations must file Missouri Corporate Income Tax (Form MO-10). Most LLCs are pass-through entities and do not pay corporate income tax; instead, income flows to owners’ personal returns. If the LLC elected corporate taxation with the IRS, this applies. Otherwise, not required.

LLCs that are pass-through entities (most common) do not pay entity-level income tax in Missouri. Instead, owners report profits on personal returns. No separate registration required unless electing the optional Pass-Through Entity (PTE) Tax, which allows entities to pay tax at entity level for federal deduction purposes.

Many Missouri cities (e.g., Kansas City, St. Louis, Springfield) require a local business license or privilege tax. Fees and requirements vary. Home bakers should check with their city clerk or county collector. Example: Kansas City requires a Business Tax Receipt; St. Louis requires a License to Do Business.

Permits only non-refrigerated baked goods (e.g., bread, cookies, cakes without cream fillings). Annual gross sales cap: $50,000. Cannot sell to retailers or restaurants. Must label products with 'This product is made in a home kitchen not subject to state inspection.'

Required for home-based businesses; limits customers on premises to 1 at a time, no external signage >1 sq ft. Specific to St. Louis City. Check local zoning map for district.

Required for all LLCs operating within St. Louis City limits. Fee based on gross receipts; home bakery typically falls in lowest tier.

All advertising must be truthful, not misleading, and substantiated. Applies to online listings, social media, packaging, and promotional materials. For home bakeries, this includes claims about ingredients (e.g., "organic," "gluten-free"), sourcing, and health benefits. Generic to all businesses but particularly relevant for food claims.

All employers, including LLCs, must complete Form I-9 for each employee to verify identity and work authorization. Applies only when employees are hired. Does not apply to sole proprietors or independent contractors.

Requires payment of federal minimum wage ($7.25/hour) and overtime (1.5x regular rate for hours over 40/week). Applies to all employers with employees engaged in interstate commerce (broadly interpreted). Most home bakeries with employees meet this threshold. Exemptions are rare for bakery workers.

Requires eligible employees to receive up to 12 weeks of unpaid, job-protected leave for qualifying reasons. Most home bakeries (especially home-based) will not meet the 50-employee threshold. Applies only if condition is met.

Most home bakeries do not generate hazardous waste. However, if industrial-strength cleaning agents are used and disposed of improperly, EPA rules may apply. Typical home kitchen cleaners (e.g., dish soap, vinegar) are not regulated. Applies only in rare cases.

Requires calorie counts on menus and menu boards for restaurants with 20+ locations. Does not apply to home bakeries or small independent businesses. Included for clarity but not applicable.

All Missouri LLCs must file an annual report with the Secretary of State. As of 2023, there is no filing fee for online submissions, but late fees apply. Example: If formed in May 2023, the report is due May 1 annually.

Missouri sales tax licenses do not expire or require periodic renewal. However, businesses must remain compliant with tax collection and filing. Home bakers selling taxable goods must collect and remit sales tax.

Home bakers must register for a sales tax license and file returns if selling directly to consumers. Filing frequency is assigned by DOR based on expected sales volume.

LLC owners must make quarterly estimated tax payments for federal income and self-employment taxes unless taxes are withheld through another job.

Individuals, including sole proprietors and single-member LLC owners, must make estimated state income tax payments if they expect to owe $800 or more.

Home bakers operating under a licensed retail food establishment (not cottage food) are subject to routine inspections by the state. Missouri's Cottage Food Law (Senate Bill 91) allows limited sales without inspection if under $50,000 annual gross and only non-potentially hazardous foods.

EIN itself does not require renewal, but businesses with employees must file employment tax returns. Single-member LLCs without employees may use SSN but still need EIN if treated as a corporation.

Employers must register for Missouri withholding tax and file Form MO-W with the DOR. Frequency depends on tax liability.

The Missouri sales tax license must be visibly displayed at the place of business. For home bakers, this means displaying it at home if customers visit.

Employers must display posters including the Minimum Wage, Equal Employment Opportunity, and Family and Medical Leave Act notices. Available for free download from DOL website.

Missouri requires posting of state labor laws, including minimum wage and workers' compensation notices. Available from the Missouri Department of Labor.

Businesses must keep invoices, sales records, and exemption certificates for at least 4 years. Applies to all sales tax license holders.

IRS recommends keeping business tax records for at least 3 years, but 7 years if claiming deductions for worthless securities or bad debt.

Home bakers selling non-potentially hazardous foods (e.g., breads, cookies) directly to consumers may operate without inspection under SB 91, but must label products properly and limit sales to $50,000 annually. Exceeding limit requires full retail food license.

Home bakeries selling low-risk items (cookies, breads) may use Cottage Food Law exemption (no permit needed if sales < $50k/year direct-to-consumer). On-site inspection required for permit.

Required for home occupations with increased fire risk (ovens, etc.). Inspection verifies extinguishers, exits, no hazards.

Not required for no-alteration home bakeries. See fee schedule at linked page.

Typically bundled with home occupation permit for minor home businesses.

Kansas City (in Jackson County) has separate rules - see KC.gov. No on-site sales allowed; delivery/pickup only. Ordinance Chapter 50.

Required for all businesses in Kansas City, MO (Jackson County). Home bakeries specifically listed as allowable home occupation.

Cottage foods exempt if compliant with MO law (direct sales only, no wholesale). Plan review required for new setups.

Home kitchens usually exempt unless modifications made.

Required for employers with five or more employees in Missouri, including LLC members who receive wages. Agricultural employers and domestic workers may be exempt. Sole proprietors without employees are exempt from carrying coverage for themselves but must carry it once they hire employees.

Not mandated by Missouri state law for all businesses, but strongly recommended. Some counties or cities may require proof of general liability insurance as part of a cottage food or home bakery permit. Also often required if selling at farmers markets or renting kitchen space.

Not legally required by Missouri law, but highly recommended for food businesses due to risk of contamination or allergen mislabeling. Often bundled with general liability insurance. Required by many event organizers, retailers, or distributors as a condition of doing business.

Required if a vehicle is used for business purposes. Personal auto policies typically exclude commercial use. Missouri law requires minimum liability coverage of $25,000 for bodily injury per person, $50,000 per accident, and $25,000 for property damage (25/50/25).

Not required for all home bakeries—only if operating under the Missouri Cottage Food Law (RSMo 215.850–215.875). A surety bond of at least $1,000 is required for cottage food operations that sell directly to consumers. The bond ensures compliance with food safety rules. Exemptions exist for sales under $5,000 annually, but bond still required if exceeding that threshold.

Required for all LLCs, regardless of whether they have employees. Even single-member LLCs must obtain an EIN if they are treated as corporations or have employees. Home bakeries operating as LLCs in Missouri must have an EIN for tax reporting and compliance.

LLCs are pass-through entities by default. Single-member LLCs report income on Schedule C of Form 1040. Multi-member LLCs file Form 1065. Applies to all LLCs, including home bakeries.

Owners of home bakery LLCs must pay self-employment tax on net profits. Applies to all self-employed individuals, including LLC owners.

Home bakeries without employees are generally exempt from most OSHA requirements. Once employees are hired, the business must comply with general workplace safety standards, including maintaining a safe work environment and providing necessary training. Does not apply to owner-only operations.

If the home bakery allows customers to enter the home (e.g., for pickup or sales), the accessible route to the entrance must comply with ADA standards. Most home-based bakeries that do not allow public entry are exempt. Applies only if physical access is provided.

All food facilities that manufacture, process, pack, or hold food for human consumption in the U.S. must register with the FDA. However, home kitchens are generally exempt if they only sell within Missouri (intrastate). Registration is required if the bakery ships products to customers in other states. Applies specifically to food businesses engaged in interstate commerce.

Any baked goods sold in prepackaged form (e.g., cookies in sealed bags) must have accurate nutrition labeling, ingredient list, allergen statements, net quantity, and business name/address. Exemptions exist for small businesses with < $250,000 in annual food sales (nutrition facts may be omitted but allergens must still be disclosed). Applies to all packaged food businesses.