Selling at and running markets in California.

Seller's permit or temporary seller's permit (California Department of Tax and Fee Administration (CDTFA)): A temporary seller's permit covers one selling location for 90 days or less, with start and end dates entered when registering online. Some sellers are exempt, such as those selling only exempt food products and occasional sellers. Seller information for the event operator (California Department of Tax and Fee Administration (CDTFA)): Sellers of new or used goods, including handcrafted items, generally hold a seller's permit, and a seller with an existing permit still registers a sub-permit for the temporary location. Sellers give the event operator their business details and permit number in writing, and CDTFA offers form CDTFA-410-D for this.

Cottage food operation: Class A registration or Class B permit (Local environmental health departments (California Department of Public Health sets the rules and keeps the approved foods list)): A Class A operation registers with its local enforcement agency and may sell directly to the public only. A Class B operation holds a permit from that agency and may also sell indirectly through restaurants and food markets. CDPH says it does not issue cottage food permits or registrations, and operators complete a cottage food operator training within three months of registering. Cottage food sales limits (California Department of Public Health): Gross annual sales are capped at $75,000 for Class A and $150,000 for Class B in the statute, and the caps are adjusted each year for inflation. CDPH's table shows the limits as $88,878 for Class A and $177,756 for Class B effective January 1, 2026.

Temporary food facility permits from local environmental health (Local (county or city) environmental health agencies; California Department of Public Health supports them): CDPH says the California Retail Food Code is primarily enforced by 62 local environmental health agencies, so event food permits come from the agency covering the event location, not from a single state office. Many counties also require an organizer permit when an event has several food booths.

Under CDTFA Publication 111, operators of swap meets, flea markets and special events may not rent space to a seller until they verify the seller holds a valid seller's permit, unless an exemption applies. Operators collect each seller's business name, address, phone, ID, items sold and permit number in writing, keep the records at least four years, and give them to CDTFA within 30 days of a written request. The page warns of a penalty of up to $1,000 per seller for missing records.

State business filings (California Secretary of State; Franchise Tax Board; Employment Development Department): CalOSBA lists the state filings: Secretary of State filings for corporations, LLCs, limited partnerships and nonprofits (sole proprietors do not file), Franchise Tax Board income tax, and EDD employer registration if you pay wages. Seller's permits come from the CDTFA.