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Washington · Getting Started

Starting Your Home Food Business in Washington

From choosing a business structure to your first sale — the complete checklist for launching a cottage food operation in Washington.

The Complete Start-to-Sell Checklist

Starting a cottage food business in Washington requires more upfront setup than most states, but each step is straightforward when you know what to do and in what order. Here's the full checklist — complete these in sequence and you'll be legally ready to sell.

Washington Cottage Food Launch Checklist

Choose your business structure — sole proprietorship or LLC Sole prop is fastest; LLC offers liability protection
Get your Food Worker Card — for you and all food preparers $10 · foodworkercard.wa.gov · Only authorized WA course accepted
Register for a Master Business License — gets your UBI number ~$19+ · dor.wa.gov · Registers you with multiple state agencies
Check local zoning — confirm home food production is allowed in your zone Contact your city/county planning office before proceeding
Get your city business license — if your city requires one Fees and requirements vary by city
Prepare your recipes, labels, and application materials Floor plan, sanitation plan, child/pet plan, equipment list, up to 50 products
Apply for WSDA Cottage Food Permit — submit application + $355 fee $355 for 2-year permit · agr.wa.gov/cottagefood
Pass WSDA kitchen inspection — on-site home kitchen review Inspection included in permit fee · $125 for re-inspection if needed

Sole Proprietor vs. LLC in Washington

This is your first decision, and it shapes how your business is registered, taxed, and protected. For most cottage food sellers just starting out, a sole proprietorship is the simplest and cheapest option. An LLC makes sense if you want personal liability protection or plan to grow beyond cottage food.

Sole Proprietorship

Simplest structure for getting started
Formation filing None required
State filing fee $0
Annual report None
Tax filing Schedule C on personal return
Liability protection No Personal assets at risk
EIN required Only if hiring employees
Best for New sellers testing the market with low upfront costs and simple bookkeeping.

LLC

Liability protection for your personal assets
Formation filing Certificate of Formation
State filing fee $200 online
Annual report $60/year
Tax filing Pass-through (same as sole prop for single-member)
Liability protection Yes Personal assets shielded
Registered agent Required (WA street address)
Best for Sellers who want liability protection, plan to grow, or sell at multiple markets and events.

To form an LLC in Washington, file a Certificate of Formation online through the Secretary of State's LLC filing page. The fee is $200 online. You must file an Initial Report within 120 days of formation (free if filed with the Certificate, $30 online if separate). An annual report of $60 is due each year. You'll also need a registered agent with a physical Washington State address — you can serve as your own registered agent if you have a WA street address.

No state income tax: Washington has no personal or corporate income tax. Your cottage food income won't be taxed at the state income level — though you're still subject to the B&O tax (see below) and federal income tax.

Business Name Registration

If you want to operate under a business name different from your legal personal name — like "Evergreen Home Kitchen" instead of "Jane Smith" — you need to register that trade name (also called a DBA, or "doing business as" name).

In Washington, sole proprietors register their trade name through the Master Business License application with the Department of Revenue. The fee is just $5 per trade name. If you're forming an LLC, your LLC name itself is registered with the Secretary of State during formation — you don't need a separate DBA unless the LLC will also operate under a different name.

Name on your label: Whatever business name you register is the name that appears on your cottage food product labels alongside your WSDA permit number. Choose something that represents your brand and that you're comfortable having on every product you sell.

Bank Account and Taxes

Open a Business Bank Account

Even if it's not legally required for a sole proprietorship, opening a separate bank account for your cottage food business is one of the smartest things you can do from day one. It keeps your personal and business finances separate, simplifies bookkeeping and tax filing, and makes it easy to track your progress toward the $35,000 annual sales cap. Most banks offer free or low-cost business checking for small operations.

Washington Tax Obligations

Tax Summary for Washington Cottage Food Sellers

State Income Tax
None — Washington has no income tax
Business & Occupation (B&O) Tax
0.471% (retailing rate) on gross receipts. Small business credit effectively eliminates tax under ~$56K.
Sales Tax
Most packaged food is exempt. Prepared food (sold heated or with utensils) is taxable at 6.5% + local rates.
Federal Self-Employment Tax
15.3% on net earnings (Social Security + Medicare). Applies to all sole proprietors and LLC members.
Federal Income Tax
Reported on Schedule C. Tax rate depends on your total household income and filing status.
Most cottage food operators under $35,000 in gross sales will owe little to no B&O tax thanks to the small business credit. Businesses with gross proceeds under $125,000/year may qualify for active non-reporting status — meaning no filing required. Check DOR's B&O tax page for current thresholds.

Setting Your Prices

Pricing cottage food products is part math, part market research. Your price needs to cover four things: ingredient costs, packaging and labeling costs, your time and labor, and overhead (permit fees, market booth fees, gas for delivery, and other business expenses). A common starting framework is to calculate your total cost per unit and multiply by 2.5 to 3.5 for your retail price.

Research what similar products sell for at farmers markets and online in your area. Washington's cottage food market is competitive, especially near Seattle and other urban centers, but consumers who buy directly from home food sellers generally expect to pay more than grocery store prices — they're paying for quality, freshness, and supporting a local maker.

Watch your margins: With a $35,000 gross sales cap, your prices directly determine how much profit you can earn. If you underprice your products, you'll hit the cap while earning less. Price your products to reflect their real value — your ingredients, your time, your skill, and the premium of handmade, locally produced food.

Where to Sell

Washington offers a strong set of direct-to-consumer selling options for cottage food operators. The state's thriving farmers market culture, active craft fair scene, and enthusiastic local food community create real opportunities — especially in the Puget Sound region, Spokane, and university towns.

Farmers Markets

Washington has well over 100 farmers markets statewide. Most charge booth fees ranging from $20 to $75+ per market day. Apply early — popular markets fill up months in advance. Bring your WSDA permit and Food Worker Card to every market.

Home Sales & Farm Stands

Sell directly from your home to customers who visit you. Zero overhead beyond your production costs. Farm stands work the same way — if you have one, add your cottage food products to your offerings.

Online + Pickup/Delivery

Build a website, use social media, or list on SellFood to take orders online. The product must be picked up at your home or personally delivered by you within Washington — no shipping allowed.

Craft Fairs & Events

Holiday bazaars, craft fairs, festivals, community events, and food-focused gatherings are all fair game. These can be especially profitable during peak seasons like the fall and winter holidays.

Start with one channel, then expand: Many successful cottage food sellers start with a single farmers market to test their products, build a following, and work out logistics. Once you've refined your product line and built demand, add home delivery, online orders, and seasonal events to diversify your income.
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Business Setup Checklist

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