Oklahoma only allows baked goods under their cottage food law. Therefore, you’d need to use a commercial kitchen to run your business. http://forrager.com/faq/#commercial
Wouldn’t toffee be categorized under “baked goods” along with candy? Or does candy making require a commercial kitchen?
Doesn’t the cook process for toffee happen on a stove? I don’t think toffee would be considered a baked good, even if a little baking were the last step. I’m pretty sure you need a commercial kitchen to make candy.