No one can give you any reasonable answer unless they know the state where you will be baking the cookies. All health/food regulations for baked goods will be dependent on your location.

What Louisiana, California, or Idaho would require only matter if you live in one of those states.

I'd suggest your first stop would be in your immediate area. Look for an Economic Development office there, possible co-located with the local Chamber of Commerce or on the nearest university campus.

If those turn up no help, then check with the tax office in your state.

Lastly, call SCORE, Service Core of Retired Executives and schedule any appointment for learn more about start-up, writing a business plan, financing, and marketing your business. If you haven't found the health/food regulations, they should be able to connect you to the right people for that as well.

Or for a direct line to the health inspectors, ask a friend connected with a restaurant, cafe, diner, or coffee shop for the contact info for their business.

You may find the only affordable way to start is to find a commercial kitchen that you can rent in the off hours, as cooking facilities can be very expensive to build.

Dennis Bevers
www.CuttingEdgeAdvertising.com