All structures that exceed 256 square feet of building space will need to obtain a building permit. This includes buildings such as sheds, carports, pavilions, and the like. The only time you would not obtain a building permit would be if you are building a residential accessory structure that is less than 256 square feet. You would however still need zoning approval.
Accessory structures require permanent foundations when they exceed 600 square feet.
Updated changes as of 2-1-2022 conversions of sheds to habitable spaces shall no longer be allowed in the County of Cumberland. These sheds are not built to the minimum standards of the building code.