Yeah, that was it. I don't think it matters if you are 3 inches off the ground or 3 feet. Off the ground equals permit.

I think it really comes down to if you doing a shed or a deck with a shed on it. Sheds aren't something you spend a lot of time in, unlike being on a deck. I was looking at sheds recently and the main question was whether it was for tool storage or something else (backyard bar, she shed, etc.). Tool storage, no permit required. Something other than tool storage, possibly a permit would be required.