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.