A cottage food business (or a home-based business) is defined in the Code of Maryland Regulations (COMAR) 10.15.03 as a business that a) produces or packages cottage food products in a residential kitchen; and b) has annual revenues from the sale of cottage food products in an amount not exceeding $50,000*. (*Effective October 1, 2022, the annual sales amount for cottage food businesses increased from $25,000 to $50,000.)
