Selling at and running markets in Georgia.
Georgia vendors need a Department of Revenue sales tax number, or unregistered one-off sellers can report event sales on Form FS-32. Since July 1, 2025 cottage food operators need no state license for non-potentially hazardous foods. Event food vendors apply to the local health authority at least 30 days ahead, and organizers must send it a vendor list.
Updated
Sales tax.
Sales and use tax registration (dealer)
Dealers register for a sales and use tax number and certificate of registration through the Georgia Tax Center and, after online submission, should receive the tax account number by email within 15 minutes. Registration does not require renewal while the business continues unchanged.
- Who
- Vendors
- From
- Georgia Department of Revenue
- When
- Any individual or entity meeting the definition of "dealer" in O.C.G.A. 48-8-2, including sellers at markets, regardless of whether sales are online, wholesale or exempt
Miscellaneous Sales Event report (Form FS-32)
Unregistered sellers collect Georgia sales tax at the rate of the jurisdiction where the event is held, report taxable sales on Form FS-32, and pay by check or money order (no cash). At the close of the event the form and tax go to the Revenue Agent on duty or are mailed within 3 days.
- Who
- Vendors
- From
- Georgia Department of Revenue
- When
- Sellers at a one-off event who are not registered for Georgia sales tax; registered sellers can include the sales on their regular return
- Timing
- Return the form and tax at the close of the event, or mail within 3 days
Selling homemade food (cottage food).
At a glance: no registration or permit, no sales cap. Compare all 50 states.
Cottage food (HB 398): no state license
HB 398 removed the state cottage food license and fee and ended pre-licensing inspections, though the Department still investigates complaints. Producers can sell to consumers and to retail food sales establishments such as grocery stores and restaurants, with labels, signage or verbal notice that the food was made in a residence. Cities and counties cannot regulate cottage food directly but may bar sales through third-party vendors, and local business license and zoning rules still apply.
- Who
- Vendors
- From
- Georgia Department of Agriculture
- When
- Home cooks selling non-potentially hazardous foods (foods that do not need refrigeration), effective July 1, 2025
Temporary food permits.
Temporary food service establishment permit
Each vendor applies to the Health Authority (the Department or a county board of health acting for it), which must inspect the booth before issuing a permit. The organizer and property owner must notify the Health Authority and give it the list of vendors, and must ensure only permitted vendors participate. Unpermitted vendors must leave the premises. The rule says applicable fees are paid with the application and states no amount.
- Who
- Organizer and vendors
- From
- Georgia Department of Public Health; county health department as Health Authority
- When
- Food vendors operating at the same location up to 14 consecutive days in connection with a single event. The rule's definition of a food service establishment excludes food service at certain city- or county-sponsored events lasting 120 hours or less
- Timing
- Vendor applications and the organizer's notice with the vendor list at least 30 days before the event
Farmers markets and produce.
Fresh produce at farmers markets
The Department's Farmers Market Guide says selling unaltered fresh produce does not require a license or registration, but cutting or freezing it brings a food license from the Department. It also says food service for on-site eating is generally regulated by the local health department and packaged food for off-site eating by the Department. The guide predates HB 398, so its cottage food licensing text is out of date.
- Who
- Vendors
- From
- Georgia Department of Agriculture
- When
- Farmers and vendors selling produce or processed food at a Georgia farmers market
Business registration.
Business registration through the Georgia Tax Center; local occupation tax certificates
The Department of Revenue says any entity conducting business in Georgia may need tax account numbers, permits or licenses, registered online through the Georgia Tax Center. The Department of Agriculture's market guide describes occupation tax (business license) levies as local, with state law limiting a locality to one occupation tax per location.
- Who
- Organizer and vendors
- From
- Georgia Department of Revenue; cities and counties
- When
- Businesses operating in Georgia, including vendors and organizers
Other state rules.
Special Event for Profit alcohol permit
The state issues a special event permit for alcohol sales at events, applied for through the Georgia Tax Center, with citizenship verification (notarized) and secure documents required.
- Who
- Organizer and vendors
- From
- Georgia Department of Revenue
- When
- Events selling alcoholic beverages that would normally need a retail license
- Fee
- Non-Profit $25; For-Profit Malt Beverage $50; For-Profit Wine $50; For-Distilled Spirits $100
- Timing
- Request a Special Event Permit 10 days before the start date of the event
City and county permits in Georgia.
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://www.agr.georgia.gov/cottage-food-licenses (HTTP 403) and https://sos.ga.gov (Secretary of State pages, HTTP 403). The cottage food entry relies on the Department's HB 398 FAQ; the Department said it would propose amended rules (Chapter 40-7-19) and its cottage food FAQ page still describes pre-HB 398 rules, so confirm current terms with cottagefoodinfo@agr.georgia.gov or (404) 656-3627.
- The Department of Agriculture FAQ says some farmers markets and direct marketing venues can still require vendors to hold a Food Sales Establishment License even though the state cottage food license ended.
- Georgia's FS-32 page and the Department's sales tax overview do not mention event promoters, so no promoter sales tax duty is listed. The temporary food rule's organizer duty (vendor list to the Health Authority) is covered in the food entry.
- The Department of Revenue registration and FS-32 pages read do not state a fee.
- Ask the Georgia Secretary of State or your city or county about local business licenses; no official page stating the licensing split could be read.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Georgia?
Sales and use tax registration (dealer) (Georgia Department of Revenue): Dealers register for a sales and use tax number and certificate of registration through the Georgia Tax Center and, after online submission, should receive the tax account number by email within 15 minutes. Registration does not require renewal while the business continues unchanged. Miscellaneous Sales Event report (Form FS-32) (Georgia Department of Revenue): Unregistered sellers collect Georgia sales tax at the rate of the jurisdiction where the event is held, report taxable sales on Form FS-32, and pay by check or money order (no cash). At the close of the event the form and tax go to the Revenue Agent on duty or are mailed within 3 days.
Can I sell homemade food at a farmers market in Georgia?
Cottage food (HB 398): no state license (Georgia Department of Agriculture): HB 398 removed the state cottage food license and fee and ended pre-licensing inspections, though the Department still investigates complaints. Producers can sell to consumers and to retail food sales establishments such as grocery stores and restaurants, with labels, signage or verbal notice that the food was made in a residence. Cities and counties cannot regulate cottage food directly but may bar sales through third-party vendors, and local business license and zoning rules still apply.
Who issues temporary food permits for events in Georgia?
Temporary food service establishment permit (Georgia Department of Public Health; county health department as Health Authority): Each vendor applies to the Health Authority (the Department or a county board of health acting for it), which must inspect the booth before issuing a permit. The organizer and property owner must notify the Health Authority and give it the list of vendors, and must ensure only permitted vendors participate. Unpermitted vendors must leave the premises. The rule says applicable fees are paid with the application and states no amount.
Do I need a state business license to be a vendor in Georgia?
Business registration through the Georgia Tax Center; local occupation tax certificates (Georgia Department of Revenue; cities and counties): The Department of Revenue says any entity conducting business in Georgia may need tax account numbers, permits or licenses, registered online through the Georgia Tax Center. The Department of Agriculture's market guide describes occupation tax (business license) levies as local, with state law limiting a locality to one occupation tax per location.
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://dor.georgia.gov/tax-registration
- https://dor.georgia.gov/document/form/miscellaneouseventsfs-32pdf/download
- https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers
- https://www.agr.georgia.gov/sites/default/files/documents/assets/Cottage-Food-Update-HB398-Frequently-Asked-Questions.pdf
- https://agr.georgia.gov/cottage-food-faq
- https://dph.georgia.gov/document/document/envhealthfoodfoodservice-rulespdf/download
- https://dph.georgia.gov/environmental-health/food-service
- https://dph.georgia.gov/document/document/envhealthfoodtempfoodservicevendorapplicationpdf/download
- https://www.agr.georgia.gov/sites/default/files/documents/agritourism/Farmers-Market-Toolkit.pdf
- https://dor.georgia.gov/special-event-profit
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