That depends on where you live and the size of your shed.
Many governments allow you to build a shed up to 100 square feet without a permit. Over that they require a permit.
Other governments don't require a permit at all.
There are many layers of government that might have a say in building your shed: Home owners association, zoning, flood area, endangered species area, etc. Best to go down to your local building department and ask them. The requirements for a shed are usually pretty minimal. Probably a floor plan of the shed and a site map of the building site so they can make sure you are locating the shed with their required set back requirements. And of course, they want to add the value of your shed to the tax roles and increase their income.
Many governments allow you to build a shed up to 100 square feet without a permit. Over that they require a permit.
Other governments don't require a permit at all.
There are many layers of government that might have a say in building your shed: Home owners association, zoning, flood area, endangered species area, etc. Best to go down to your local building department and ask them. The requirements for a shed are usually pretty minimal. Probably a floor plan of the shed and a site map of the building site so they can make sure you are locating the shed with their required set back requirements. And of course, they want to add the value of your shed to the tax roles and increase their income.