Selling at and running markets in Florida.
Florida vendors who sell taxable goods must register as sales and use tax dealers with the Department of Revenue before selling, with no separate temporary registration described. Home bakers can sell certain foods without a permit up to $250,000 a year. Event food vendors need a Department of Business and Professional Regulation temporary event license.
Updated
Sales tax.
Sales and use tax dealer registration
Vendors who sell taxable goods or services must register with the state as a sales and use tax dealer to collect, report and remit tax. Registration must be done before starting business, and the page does not describe a separate temporary or special-event registration. The Department states Florida's general state sales tax rate is 6%, plus any county surtax.
- Who
- Vendors
- From
- Florida Department of Revenue
- When
- Any vendor selling taxable goods or services in Florida, including at markets and events
- Timing
- Register before you begin conducting business in Florida
Selling homemade food (cottage food).
At a glance: no registration or permit, sales up to $250,000 a year. Compare all 50 states.
Cottage food operations
Operators sell directly to consumers, in person, online or by mail order, with no FDACS food permit while annual gross sales stay at or under $250,000. Products must be prepackaged and labeled with the operation's name and address, product name, ingredients, net weight, allergens and a statement that it was made in a cottage food operation not subject to Florida's food safety regulations. Wholesale sales are not allowed, and prepackaged samples are permitted.
- Who
- Vendors
- From
- Florida Department of Agriculture and Consumer Services (FDACS)
- When
- Individuals making low-risk foods such as breads, cakes, cookies, candies, jams and jellies, dried fruit, honey, granola, nuts and popcorn in an unlicensed home kitchen
Temporary food permits.
Temporary Food Service Event License
The state, not the county, licenses food vendors at temporary events: inspectors issue the license at the event after a passing inspection, and the vendor pays by cashier's check or money order. Sponsors must email the division the type of food service, event time and location, vendor list and each vendor's license number. Food prepared in a private home or under the Cottage Food Law is not allowed.
- Who
- Organizer and vendors
- From
- Florida Department of Business and Professional Regulation (DBPR), Division of Hotels and Restaurants
- When
- Food vendors at a temporary food service event of 30 days or less advertised to the public; exemptions include some permitted vendors, popcorn and prepackaged items, and 1-3 day events hosted by churches or nonprofits
- Fee
- $91 for a 1-3 day event; $105 for a 4-30 day event; $456 annual
- Timing
- Event sponsors notify the division no less than three business days before the event
Farmers markets and produce.
Community farmers markets: produce, scales and processed food
FDACS says community farmers markets are not required to register with it and each sets its own vendor rules. Sellers of only fresh fruits and vegetables need no FDACS license or permit, vendors selling by weight should have their scales certified, and sellers of processed food should check with the Division of Food Safety.
- Who
- Vendors
- From
- Florida Department of Agriculture and Consumer Services (FDACS)
- When
- Vendors at a community farmers market
Business registration.
Local business tax receipt
Florida has no single state general business license for vendors; municipalities and counties may levy a local business tax, and receipts are sold by the tax collector. Florida law adds a penalty of 25 percent of the tax due for operating without a required receipt, and FDACS tells farmers market vendors to check with their local tax collector.
- Who
- Organizer and vendors
- From
- Florida cities and counties (local business tax under Chapter 205, Florida Statutes)
- When
- Businesses operating in a Florida city or county that levies a local business tax
What the state asks of market organizers.
Florida's Department of Revenue says anyone selling taxable goods at a flea market must be registered as a sales tax dealer and collect and remit tax directly. Under that notice, market operators keep collecting tax on space rentals but are no longer required or authorized to remit vendors' sales tax. Official page
City and county permits in Florida.
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.
- Florida's flea-market tax notice (TIP 99A01-27) is dated July 1999 and is the only flea-market-specific operator guidance found, so confirm current practice with the Department.
- Florida repealed the state sales tax on rent or license fees for real property for periods starting October 1, 2025 (Department of Revenue TIP 25A01-04). The 1999 notice's reference to tax on space rentals may therefore no longer apply to booth fees; confirm with the Department.
- The Florida registration page states no fee; a 1999 Department notice listed a $5 registration fee, which is not repeated here because it is old.
- FDACS's fruit-and-vegetable page says it encourages flea-market and roadside sellers of fresh produce to hold an Agricultural Dealer's License, required for all sales except cash-only sales, while its farmers market FAQ says produce-only sellers need no FDACS license. Confirm with FDACS at 1-800-435-7352.
- The DBPR guide lists exemptions that depend on the vendor's other permits; Florida Department of Health and FDACS permit holders have limited exemptions.
- No official state page found on state fire marshal tent rules for market organizers; ask the Florida State Fire Marshal or local fire marshal.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Florida?
Sales and use tax dealer registration (Florida Department of Revenue): Vendors who sell taxable goods or services must register with the state as a sales and use tax dealer to collect, report and remit tax. Registration must be done before starting business, and the page does not describe a separate temporary or special-event registration. The Department states Florida's general state sales tax rate is 6%, plus any county surtax.
Can I sell homemade food at a farmers market in Florida?
Cottage food operations (Florida Department of Agriculture and Consumer Services (FDACS)): Operators sell directly to consumers, in person, online or by mail order, with no FDACS food permit while annual gross sales stay at or under $250,000. Products must be prepackaged and labeled with the operation's name and address, product name, ingredients, net weight, allergens and a statement that it was made in a cottage food operation not subject to Florida's food safety regulations. Wholesale sales are not allowed, and prepackaged samples are permitted.
Who issues temporary food permits for events in Florida?
Temporary Food Service Event License (Florida Department of Business and Professional Regulation (DBPR), Division of Hotels and Restaurants): The state, not the county, licenses food vendors at temporary events: inspectors issue the license at the event after a passing inspection, and the vendor pays by cashier's check or money order. Sponsors must email the division the type of food service, event time and location, vendor list and each vendor's license number. Food prepared in a private home or under the Cottage Food Law is not allowed.
What does Florida require of market and event organizers?
Florida's Department of Revenue says anyone selling taxable goods at a flea market must be registered as a sales tax dealer and collect and remit tax directly. Under that notice, market operators keep collecting tax on space rentals but are no longer required or authorized to remit vendors' sales tax.
Do I need a state business license to be a vendor in Florida?
Local business tax receipt (Florida cities and counties (local business tax under Chapter 205, Florida Statutes)): Florida has no single state general business license for vendors; municipalities and counties may levy a local business tax, and receipts are sold by the tax collector. Florida law adds a penalty of 25 percent of the tax due for operating without a required receipt, and FDACS tells farmers market vendors to check with their local tax collector.
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://floridarevenue.com/taxes/eservices/Pages/registration.aspx
- https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx
- https://www.fdacs.gov/Business-Services/Food/Food-Establishments/Cottage-Foods
- https://www.flsenate.gov/Laws/Statutes/2026/500.80
- https://www2.myfloridalicense.com/hotels-restaurants/licensing/temporaryevent-guide/
- https://www.fdacs.gov/Consumer-Resources/Buy-Fresh-From-Florida/Community-Farmers-Markets/Community-Farmers-Markets-FAQ
- https://www.fdacs.gov/Business-Services/Weights-and-Measures/How-do-I-know-if-a-scale-is-legal-for-trade
- https://www.flsenate.gov/Laws/Statutes/2026/205.042
- https://www.flsenate.gov/Laws/Statutes/2026/205.053
- https://floridarevenue.com/taxes/tips/documents/TIP_99A01-27.pdf
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