Yes, in Iowa, home based bakeries that sell only non-potentially hazardous baked goods are exempt from licensing. What does that include? Is that cakes and cookies? I live in central Iowa and am a hobbist but would love to one day expand.
If you gave a gift at a wedding for a blender and you got it 1/2 price than is your gift less of a gift? The gift would retail the same value no matter what you paid. So in my thought a gift is considered retail value.
If you saved them $1200 and gave them the same cake, then your gift is valued at $1200. Resale vaule of the cake would be $1200 then that is the valu of the cake. Just my opinon.
I just bought some sugar veil. I am having trouble getting my circut to work with anything. I also bought some Circut frosting sheets to try. But havn't had the time yet to play with it.