Home Bakery Permits & Licenses in Kenosha, WI

Required for all LLCs. Annual report required separately (see below).

Only applicable if the home bakery serves or sells alcohol. Wisconsin requires businesses with alcohol licenses to carry liquor liability insurance. Home bakers are not permitted to serve alcohol from a residence under ABC laws unless licensed and zoned appropriately. Most home bakers do not engage in this activity.

All LLCs, including single‑member LLCs, must obtain an EIN for tax reporting and banking purposes.

Home‑based bakeries with employees are covered by OSHA’s General Industry standards. Sole proprietors with no employees are generally exempt.

Even a home‑based bakery that sells directly to customers (e.g., via a storefront, farmers market, or online orders with pickup) is considered a public accommodation.

Typical home bakeries using only food‑grade ingredients usually do not generate hazardous waste, but if commercial‑grade cleaners or pesticides are used, EPA rules may apply.

Claims about product attributes (e.g., “gluten‑free,” “organic”) must be truthful and substantiated. The FTC also enforces rules on endorsements and disclosures.

Home bakeries that hire employees must pay at least the federal minimum wage, overtime for >40 hours/week, and maintain required records.

Even a home‑based bakery must retain I‑9 forms for each employee for at least 3 years after employment.

Applies to all domestic LLCs.

Required for all LLCs; agent must have physical Wisconsin address.

Required for retail sales of baked goods. Wholesale to permitted retailers may be exempt.

Home bakeries qualify as Level 1 food processing plants under DATCP 191. Effective fees as of 2024.

File in each county where business is conducted. Renew every 5 years? No, one-time with updates as needed.

Register via My Tax Account portal. Separate from Seller's Permit.

Home bakeries selling directly to consumers (e.g., at farmers markets, online, or from home) must collect and remit sales tax on taxable food items. Most baked goods for off-premises consumption are taxable unless specifically exempt (e.g., certain unprepared bakery items). Registration is done via the Wisconsin Taxpayer Access Point (TAP).

Required if the LLC hires employees. Registration includes withholding state income tax from employee wages. Must be completed via Wisconsin Taxpayer Access Point (TAP).

All employers with employees in Wisconsin must register for Unemployment Insurance (UI) tax. Rate varies by industry and experience rating. New employers typically pay a standard rate of 3.05% on first $7,000 of wages per employee annually.

Wisconsin does not have a franchise tax. However, all LLCs doing business in Wisconsin must file Form 3 (if electing corporate taxation) or report income via pass-through on owner's personal return. Most LLCs are pass-through entities and do not pay corporate income tax directly, but owners must report profits on personal returns. This entry reflects the obligation to file if the LLC is taxed as a corporation.

Required for all LLCs, even single-member LLCs, to open a business bank account or file taxes. Obtained via IRS Form SS-4 or online application. Not a 'tax' but a prerequisite for tax compliance.

Frequency determined by DOR based on expected sales volume. Most small home bakeries are assigned quarterly filing. Filed electronically via Wisconsin Taxpayer Access Point (TAP) using Form ST-100.

Single-member LLCs are disregarded entities and report income on owner’s Form 1040 (Schedule C). Multi-member LLCs file Form 1065 (partnership return). This is a federal filing requirement regardless of state structure.

Owners of home bakeries structured as sole proprietorships or single-member LLCs must pay self-employment tax on net profits. Estimated taxes required if tax liability exceeds $1,000.

Not all Wisconsin municipalities require a local business license. For example, the City of Madison requires a Business Tax Receipt (https://www.cityofmadison.com/business/business-tax). Home bakers must check with their city or county clerk. Applies only if local ordinance exists.

Most prepared baked goods (e.g., cakes, cookies, breads) sold for off-premises consumption are subject to Wisconsin's 5% state sales tax (plus applicable local rates). Items sold for immediate consumption (e.g., at a café) may be taxed differently. Home bakers must collect tax at point of sale.

Most home bakeries will not meet the employee threshold, so FMLA does not apply.

If the bakery sells only within Wisconsin and does not engage in interstate commerce, federal registration is not required, though state permits still apply.

Requirements include ingredient list, allergen declaration, net weight, and nutrition facts (if the product makes a nutrient claim).

Typical home bakeries that sell only directly to consumers within the state may be exempt, but those that supply retailers or ship interstate must keep records of ingredients, production, and distribution.

File online via the Wisconsin Business One Stop portal. No separate statement of information is required.

Owner must complete an approved food‑safety training (minimum 8‑hour course) and pass a written exam; certification must be renewed with the permit.

Certification can be obtained through accredited providers listed on the DATCP site.

File electronically via the Wisconsin DOR’s Business Tax Online portal.

If the LLC is taxed as a partnership, file Form 1065; if electing corporate tax treatment, file Form 1120.

If the LLC is a pass‑through entity, the owner reports income on personal return.

File electronically via the DWD UI portal.

Report includes payroll totals and any changes in employee status.

Home bakery allowed if no on-site retail sales to public, no external signage, limited traffic. Specific to residential zones in Madison, WI. Confirmed for Dane County via city code.

Required for home bakeries under WI home-based retail food establishment rules, enforced locally by county health dept. Plan review required for new operations.

No separate permit fee, but must comply with home occupation standards (no cooking odors, limited customers). Specific to Milwaukee, WI.

Required person-in-charge for food safety compliance. Enforced via county health inspections.

Required for home occupations with fire hazards like ovens. Specific to Madison/Dane County.

Required if altering residential space for bakery compliance. Fees per city schedule.

Home occupations generally prohibited from exterior signs; conditional approval only.

Required for all employers with one or more employees in Wisconsin, including part-time and family members over 18. Sole proprietors without employees are exempt from mandatory coverage but may elect to cover themselves. Enforced under Wis. Stat. § 102.28.

Not mandated by Wisconsin state law for home bakeries, but strongly recommended. However, many farmers markets, co-ops, and event organizers require proof of general liability insurance (typically $1 million per occurrence). DATCP does not enforce this, but third-party contracts often do.

Not legally required by Wisconsin for home bakers operating under the cottage food exemption, but critically recommended due to risk of lawsuits from foodborne illness or allergen exposure. Coverage is often bundled with general liability policies.

Required if a vehicle is used for business purposes beyond commuting. Personal auto policies may not cover business use. Wisconsin requires minimum liability limits of $25,000 bodily injury per person, $50,000 per accident, and $10,000 property damage (Wis. Stat. § 344.25).

Wisconsin does not require a surety bond for home bakers operating under the cottage food exemption (Wis. Admin. Code § ATCP 77.04). Registration with DATCP is required, but no bond is mandated.

Not legally required in Wisconsin for home bakers. However, if the business provides custom designs or dietary-specific products (e.g., gluten-free, allergen-free), errors and omissions coverage may protect against claims of negligence or failure to meet specifications. Recommended but not mandated.

Inspector will verify kitchen cleanliness, food storage, and compliance with the Cottage Food guidelines.

Check with the local fire marshal for specific thresholds.

Include sales invoices, purchase receipts, expense logs, payroll records, and copies of all filed tax returns.

Federal posters (FLSA, OSHA, EEOC) also required; available from the U.S. Department of Labor website.

Check the specific city or county where the home kitchen is located; not all Wisconsin jurisdictions require a separate general business license beyond the Cottage Food Permit.