When I was at my previous house, I had researched typical shed requirements where I could find them on the web. It seemed that a common requirement was that a permit is required if a shed is over some square footage threshold - 100 square feet seemed common. In my current locale 200 square feet is the point where a permit is required. For reference, my setback requirement is 5'. And for a shed of size requiring a permit, a foundation is required. Another requirement for any outbuildings is that it cannot have a combination of utilities that could make it inhabitable.