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Q: Can I sell my product as "gift boxes" under this law?

A: You could offer gift boxes and sell to someone. You would not be able to sell directly to businesses under this exemption though. If you wanted to do that, you would need a food license and prepare your product out of a commercial kitchen.

There are sale tax implications on gift baskets. See Minnesota Department of Revenue, Food and Food Ingredients Fact Sheets. Also, check out Taxing Foods post on the Minnesota Cottage Food Law blog.
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