Selling at and running markets in Alabama.
In Alabama, retail vendors get a sales tax license from the Alabama Department of Revenue, and a state/county privilege license may also apply. Home bakers sell cottage foods after a food safety course and county health department review. Event food booths need a permit from the county health department (Alabama Department of Public Health).
Updated
Sales tax.
Alabama sales tax license (My Alabama Taxes)
Sellers register their retail business with the Department through the My Alabama Taxes portal to get a sales tax license. The Department's rules say peddlers making retail sales must get a license and may be required to post a bond if they have no fixed place of business. The registration page does not describe a separate temporary event license.
- Who
- Vendors
- From
- Alabama Department of Revenue
- When
- Vendors making retail sales of tangible goods in Alabama, including peddlers and event vendors
Sales tax on admission to arts and crafts shows
Alabama's rule on places of amusement lists arts and crafts shows and art shows (fairs) as exhibitions whose admission receipts are subject to sales tax, collected separately from the customer. A free-entry market is not addressed by the rule.
- Who
- Organizer
- From
- Alabama Department of Revenue
- When
- Ticketed or paid-admission markets, art shows and craft fairs run by private organizers
Selling homemade food (cottage food).
At a glance: registration, no sales cap. Compare all 50 states.
Cottage Food Operation (food safety course and county health department review)
A cottage food operation completes a food safety course approved by the Health Department and submits a Cottage Food Review Form, with the course certificate and a sample label, to its county health department. The Department does not inspect the home kitchen. Every product must carry a label with the food's name, the operation's name and address, ingredients, a statement that the food is not inspected by the Health Department and an allergen disclaimer, and sales are direct to consumers in person, by phone or online within the state. The page says the annual income limit has been removed.
- Who
- Vendors
- From
- Alabama Department of Public Health; Alabama Department of Agriculture and Industries
- When
- Selling non-potentially hazardous homemade foods such as baked goods, jams and jellies, candy, dried herbs or fruits, roasted coffee and dried baking mixes directly to consumers in Alabama
- Fee
- Fees vary by county
Temporary food permits.
Temporary food service establishment permit
The Department's rules require a permit before any food is sold at a public event, and each vendor must have its own. Applications go to the county health department, which reviews the menu and food handling. Home-prepared and home-canned foods are not allowed at permitted booths, and exemptions are by application and never cover home-canned foods.
- Who
- Organizer and vendors
- From
- Alabama Department of Public Health; county health departments issue the permits
- When
- Food sold at an event open to the public. Events may apply for an exemption from permit requirements for certain short-term temporary events.
- Timing
- Return the application at least 3 weeks before the event; exemption applications at least 5 days before the event
Farmers markets and produce.
Alabama Certified Farmers Market
A market operator can apply to the Farmers Market Authority for a certificate by agreeing to the Authority's rules. The rules describe a certified market as one used by two or more Alabama farmers to sell their own products directly to consumers. Certification is how a market is identified under the state program; the rules do not make it a general requirement to hold a market.
- Who
- Organizer
- From
- Alabama Department of Agriculture and Industries, Farmers Market Authority
- When
- Farmers markets that want to be certified as state farmers markets
Business registration.
State and county business privilege license
The Department says a privilege license is required of every person or business in those categories. The state and county license is issued by the county probate judge or license commissioner where the business is located, and a license is required in every county where the business is conducted. The Department does not administer city licenses, so vendors check with each city where they sell.
- Who
- Vendors
- From
- Alabama Department of Revenue (licenses issued by the county probate judge or license commissioner)
- When
- Businesses engaged in the businesses, vocations, occupations or professions described in Title 40, Chapter 12 of the Code of Alabama
City and county permits in Alabama.
Event permits, vendor licenses and food permits are mostly local. Pick your city or county:
Collect the paperwork with each application.
Ask vendors for their sales tax registration, cottage food registration or food permit and insurance certificate as required documents on your application form, and check them before you approve anyone.
Where the sources are unclear.
- No official Alabama state page was found stating a duty of event organizers regarding vendors' sales tax licenses, so promoterDuty is omitted. Huntsville's city rule for flea market and craft show sponsors is on the Huntsville page.
- The sales tax registration page and the privilege license page do not state a fee. Whether a given market vendor needs a privilege license depends on the category of business in Title 40, Chapter 12; ask the county probate office.
- Different state pages read for cottage food describe the rules differently: an older Department of Agriculture brochure (2014 law) lists no sales over the internet, while the current Department of Public Health page allows direct sales in person, by phone or online within Alabama. The Department of Public Health page is the current one used here.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Alabama?
Alabama sales tax license (My Alabama Taxes) (Alabama Department of Revenue): Sellers register their retail business with the Department through the My Alabama Taxes portal to get a sales tax license. The Department's rules say peddlers making retail sales must get a license and may be required to post a bond if they have no fixed place of business. The registration page does not describe a separate temporary event license. Sales tax on admission to arts and crafts shows (Alabama Department of Revenue): Alabama's rule on places of amusement lists arts and crafts shows and art shows (fairs) as exhibitions whose admission receipts are subject to sales tax, collected separately from the customer. A free-entry market is not addressed by the rule.
Can I sell homemade food at a farmers market in Alabama?
Cottage Food Operation (food safety course and county health department review) (Alabama Department of Public Health; Alabama Department of Agriculture and Industries): A cottage food operation completes a food safety course approved by the Health Department and submits a Cottage Food Review Form, with the course certificate and a sample label, to its county health department. The Department does not inspect the home kitchen. Every product must carry a label with the food's name, the operation's name and address, ingredients, a statement that the food is not inspected by the Health Department and an allergen disclaimer, and sales are direct to consumers in person, by phone or online within the state. The page says the annual income limit has been removed.
Who issues temporary food permits for events in Alabama?
Temporary food service establishment permit (Alabama Department of Public Health; county health departments issue the permits): The Department's rules require a permit before any food is sold at a public event, and each vendor must have its own. Applications go to the county health department, which reviews the menu and food handling. Home-prepared and home-canned foods are not allowed at permitted booths, and exemptions are by application and never cover home-canned foods.
Do I need a state business license to be a vendor in Alabama?
State and county business privilege license (Alabama Department of Revenue (licenses issued by the county probate judge or license commissioner)): The Department says a privilege license is required of every person or business in those categories. The state and county license is issued by the county probate judge or license commissioner where the business is located, and a license is required in every county where the business is conducted. The Department does not administer city licenses, so vendors check with each city where they sell.
Sources.
This page summarizes official state sources and isn't legal or tax advice. Rules and fees change; confirm with each agency.
Every fact on this page comes from these official pages, checked on 2026-10-11. Details change; tell us at hello@bzar.app if something here is out of date.
- https://www.revenue.alabama.gov/faqs/how-do-i-apply-or-register-for-a-sales-tax-number/
- https://www.revenue.alabama.gov/wp-content/uploads/2022/08/Sales_Use_Rulebook.pdf
- https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-6-1-.125.pdf
- https://www.alabamapublichealth.gov/foodsafety/cottage-food.html
- https://agi.alabama.gov/farmersmarket/wp-content/uploads/sites/9/2021/02/homeprocessedproducts.pdf
- https://www.alabamapublichealth.gov/foodsafety/temp-events.html
- https://www.alabamapublichealth.gov/foodsafety/assets/exemptionapplication.pdf
- https://www.alabamapublichealth.gov/about/locations.html
- https://agi.alabama.gov/farmersmarket/wp-content/uploads/sites/9/2021/01/Administrative_Code_80-7-1.pdf
- https://agi.alabama.gov/farmersmarket/
- https://www.revenue.alabama.gov/business-license/business-privilege-tax/
- https://www.revenue.alabama.gov/business-license/county-probate-office-directory/
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