Selling at and running markets in Illinois.
In Illinois, anyone selling at a market or craft fair must register with the Illinois Department of Revenue and collect sales tax, and organizers report their events and vendors to its Special Events Coordinator. Homemade foods require cottage food registration with the local health department, which also issues temporary event food permits.
Updated
Sales tax.
Illinois Retailers' Occupation Tax registration and special event reporting
Vendors must register with the Department of Revenue and collect tax at the event location's rate. If the event is registered with the Special Events Coordinator, vendors report with the Form IDOR-6-SETR coupon from the organizer; otherwise they file Form ST-1. Vendors who travel to events regularly register as changing location filers.
- Who
- Vendors
- From
- Illinois Department of Revenue
- When
- Anyone selling merchandise at fairs, markets, pop-up events, flea markets or craft shows, including hobby sellers.
Selling homemade food (cottage food).
At a glance: registration. Compare all 50 states.
Cottage Food Operation registration
Operators register with the local health department where they live. Products must be packaged and labeled with the product name, ingredients, allergens, net weight, date processed, registration number, the issuing municipality or county, and a statement that the product was made in a home kitchen not inspected by a health department. Sales must be direct to consumers and may be made at farmers markets, fairs and public events within Illinois.
- Who
- Vendors
- From
- Illinois Department of Public Health; registration with the local health department
- When
- Making food or drink at home (or a farm kitchen) for direct sale to consumers, with certain foods and ingredients prohibited.
- Fee
- The fee to register is capped at $50 by law; the local health department may charge between $0 and $50
Temporary food permits.
Temporary food establishment permit
The Illinois Department of Public Health says permits and licenses are issued by the local health department, which must be contacted before a temporary food event is set up. All food preparation must happen at the approved temporary site or a kitchen the local health department approves, and home preparation or storage is not allowed.
- Who
- Vendors
- From
- Local health department (Illinois Department of Public Health sets state rules)
- When
- Food service operations selling food on site, including samples, in conjunction with a fair, festival, carnival or other community event.
Farmers markets and produce.
Farmers market regulation and sampler certificate
Farmers markets are regulated by local health departments, so permits and inspections are handled there. The Illinois Department of Public Health also offers a Farmers Market Food Product Sampling Handler Certificate that allows samples at a market without a separate local license, valid for three years and applying to samples only.
- Who
- Vendors
- From
- Illinois Department of Public Health; local health departments
- When
- Selling at a farmers market, or giving out food samples there.
Business registration.
Illinois business registration (Form REG-1)
Businesses register with the Department of Revenue online through MyTax Illinois or on paper Form REG-1, and receive a taxpayer ID. The page gives online processing as about one to two business days and paper as four to six weeks.
- Who
- Organizer and vendors
- From
- Illinois Department of Revenue, Central Registration Division
- When
- Conducting business in Illinois or with Illinois customers.
What the state asks of market organizers.
Anyone who promotes or organizes an event with vendors must send the Department of Revenue the event name, address, dates and a contact at least 30 days before it starts, then report each vendor (business name, owner, permanent address, Illinois account ID, event dates and location) by the 20th of the month after the event. Failure to file is a business offense with a fine up to $250. Official page
City and county permits in Illinois.
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.
- The fee cap and the Certified Food Protection Manager certification requirement for cottage food operators (a food handler card is not valid) come from the University of Illinois Extension cottage food guide, which the Illinois Department of Public Health cottage food page links to.
- The Illinois Department of Revenue pages read do not state a fee for registering with the department.
- Fire marshal tent rules, raffles and alcohol at events were not researched; ask the Office of the State Fire Marshal and the Illinois Liquor Control Commission.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Illinois?
Illinois Retailers' Occupation Tax registration and special event reporting (Illinois Department of Revenue): Vendors must register with the Department of Revenue and collect tax at the event location's rate. If the event is registered with the Special Events Coordinator, vendors report with the Form IDOR-6-SETR coupon from the organizer; otherwise they file Form ST-1. Vendors who travel to events regularly register as changing location filers.
Can I sell homemade food at a farmers market in Illinois?
Cottage Food Operation registration (Illinois Department of Public Health; registration with the local health department): Operators register with the local health department where they live. Products must be packaged and labeled with the product name, ingredients, allergens, net weight, date processed, registration number, the issuing municipality or county, and a statement that the product was made in a home kitchen not inspected by a health department. Sales must be direct to consumers and may be made at farmers markets, fairs and public events within Illinois.
Who issues temporary food permits for events in Illinois?
Temporary food establishment permit (Local health department (Illinois Department of Public Health sets state rules)): The Illinois Department of Public Health says permits and licenses are issued by the local health department, which must be contacted before a temporary food event is set up. All food preparation must happen at the approved temporary site or a kitchen the local health department approves, and home preparation or storage is not allowed.
What does Illinois require of market and event organizers?
Anyone who promotes or organizes an event with vendors must send the Department of Revenue the event name, address, dates and a contact at least 30 days before it starts, then report each vendor (business name, owner, permanent address, Illinois account ID, event dates and location) by the 20th of the month after the event. Failure to file is a business offense with a fine up to $250.
Do I need a state business license to be a vendor in Illinois?
Illinois business registration (Form REG-1) (Illinois Department of Revenue, Central Registration Division): Businesses register with the Department of Revenue online through MyTax Illinois or on paper Form REG-1, and receive a taxpayer ID. The page gives online processing as about one to two business days and paper as four to six weeks.
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.illinois.gov/individuals/fairs.html
- https://dph.illinois.gov/topics-services/food-safety/cottage-food.html
- https://extension.illinois.edu/sites/default/files/2024-10/cottage_food_guide.pdf
- https://dph.illinois.gov/content/dam/soi/en/web/idph/publications/idph/topics-and-services/food-safety/cottage-food/cottage-food-labeling-12262025.pdf
- https://dph.illinois.gov/topics-services/food-safety/retail-food/temporary-food-operations.html
- https://dph.illinois.gov/topics-services/food-safety/farmers-markets.html
- https://tax.illinois.gov/businesses/registration.html
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