Selling at and running markets in Alaska.
Alaska has no state sales tax, though some cities and boroughs levy local taxes. Homemade food is exempt from state licensing and inspection when sold in state at places like farmers markets, with required labeling. Event food booths need a temporary food service permit from the Department of Environmental Conservation, and businesses need a state business license from Commerce.
Updated
Sales tax.
No Alaska state sales tax
The Tax Division states Alaska has no state sales and use tax, but some local jurisdictions impose local sales taxes. It points to the Division of Community and Regional Affairs' annual Alaska Taxable publication for each community's rates, so check the market's city or borough.
- Who
- Organizer and vendors
- From
- Alaska Department of Revenue, Tax Division
- When
- All sales in Alaska. Local governments may levy their own taxes.
Selling homemade food (cottage food).
At a glance: no registration or permit. Compare all 50 states.
Exemption for homemade food
Qualifying homemade food is exempt from state labeling, licensing, packaging, permitting and inspection requirements. Packaged items must show the producer's name, address, phone number and business license number if any, plus the statement that the food was made in a home kitchen, is not regulated or inspected and may contain allergens; unpackaged food needs a verbal notice and the same producer details. No interstate sales; seafood is excluded; sales to commercial food establishments are barred except raw produce. The statute sets no annual sales cap.
- Who
- Vendors
- From
- Alaska Legislature statute AS 17.20.332-17.20.338; enforced by the Department of Environmental Conservation
- When
- Food or drink prepared in a home kitchen (or a kitchen leased to the producer) and sold in Alaska for personal consumption at farmers markets, agricultural fairs, farms, ranches, the producer's home or office, a third-party retail location or an agreed location.
Temporary food permits.
Temporary food service permit
The food code bars operating a food establishment without a department-issued permit and paid fee, and gives the department power to limit menu items, limit preparation steps or prohibit potentially hazardous food at a temporary booth. Operators of events lasting four or more days must have food safety training, a certified manager or a food worker card. One-day booths serving only pre-cooked, packaged or commercially processed food with handwashing may be exempt, and occasional organization bake sales are exempt.
- Who
- Vendors
- From
- Alaska Department of Environmental Conservation, Food Safety and Sanitation Program
- When
- Food booths at events, with permits for events of one day up to 28 days. Anchorage events use the Municipality of Anchorage's own permit (see the Anchorage entry).
- Fee
- $35 (one day), $65 (two to three days), $90 (four to seven days), $120 (eight to 28 days); an additional fee equal to the permit fee if the application is submitted fewer than seven days (fewer than 15 days for 8 to 28 day events) before the event
- Timing
- Fewer than seven days before the event (15 days for events lasting 8 to 28 days) triggers the additional fee
Business registration.
State business license
State law requires a person to apply for and obtain a business license (and pay the fee) for the privilege of engaging in business in the state; a license covers all of a firm's establishments for a line of business. Knowingly operating without a current license can bring a civil fine of up to $300.
- Who
- Organizer and vendors
- From
- Alaska Department of Commerce, Community, and Economic Development
- When
- A person engaging in business in Alaska.
- Fee
- $50 a year ($25 for a sole proprietor who is 65 or older or a disabled veteran)
City and county permits in Alaska.
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.
- Blocked: https://dec.alaska.gov/eh/fss/homemade-food/requirements/ and https://dec.alaska.gov/eh/fss/food/establishments/tfs/ (DEC website returned 403 for all fetches). The cottage food and temporary food entries therefore cite the statute and Alaska Administrative Code text hosted by the Alaska Legislature; DEC's own guidance pages may add practice details such as application forms.
- An older DEC fact sheet (2012) described a $25,000 annual gross sales cap for exempt food; 18 AAC 31.012(a) is marked repealed 5/11/2025 and the current statute text read sets no cap. Confirm with DEC.
- The temporary-food fee schedule and deadlines are from 18 AAC 31.050 as printed by the Legislature; confirm current fees with DEC before publishing figures, since regulations can be amended.
- No promoter or organizer duty regarding vendors' taxes was found; Alaska has no state sales tax.
- The Department of Commerce business licensing web pages returned 403 earlier (see the Anchorage entry), so the business license entry cites AS 43.70 rather than the agency's FAQ.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Alaska?
No Alaska state sales tax (Alaska Department of Revenue, Tax Division): The Tax Division states Alaska has no state sales and use tax, but some local jurisdictions impose local sales taxes. It points to the Division of Community and Regional Affairs' annual Alaska Taxable publication for each community's rates, so check the market's city or borough.
Can I sell homemade food at a farmers market in Alaska?
Exemption for homemade food (Alaska Legislature statute AS 17.20.332-17.20.338; enforced by the Department of Environmental Conservation): Qualifying homemade food is exempt from state labeling, licensing, packaging, permitting and inspection requirements. Packaged items must show the producer's name, address, phone number and business license number if any, plus the statement that the food was made in a home kitchen, is not regulated or inspected and may contain allergens; unpackaged food needs a verbal notice and the same producer details. No interstate sales; seafood is excluded; sales to commercial food establishments are barred except raw produce. The statute sets no annual sales cap.
Who issues temporary food permits for events in Alaska?
Temporary food service permit (Alaska Department of Environmental Conservation, Food Safety and Sanitation Program): The food code bars operating a food establishment without a department-issued permit and paid fee, and gives the department power to limit menu items, limit preparation steps or prohibit potentially hazardous food at a temporary booth. Operators of events lasting four or more days must have food safety training, a certified manager or a food worker card. One-day booths serving only pre-cooked, packaged or commercially processed food with handwashing may be exempt, and occasional organization bake sales are exempt.
Do I need a state business license to be a vendor in Alaska?
State business license (Alaska Department of Commerce, Community, and Economic Development): State law requires a person to apply for and obtain a business license (and pay the fee) for the privilege of engaging in business in the state; a license covers all of a firm's establishments for a line of business. Knowingly operating without a current license can bring a civil fine of up to $300.
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://tax.alaska.gov/programs/programs/index.aspx?10002
- https://www.akleg.gov/basis/statutes.asp?media=print&secStart=17.20.332&secEnd=17.20.340
- https://www.akleg.gov/basis/aac.asp?media=print&secStart=18.31.010&secEnd=18.31.100
- https://www.akleg.gov/basis/aac.asp?media=print&secStart=18.31.050&secEnd=18.31.050
- https://www.akleg.gov/basis/aac.asp?media=print&secStart=18.31.020&secEnd=18.31.020
- https://www.akleg.gov/basis/aac.asp?media=print&secStart=18.31.600&secEnd=18.31.700
- https://www.akleg.gov/basis/statutes.asp?media=print&secStart=43.70.010&secEnd=43.70.040
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