Selling at and running markets in Kentucky.

Temporary vendor registration and Sales and Use Tax Return (Form 30A006) (Kentucky Department of Revenue): Vendors register for an upcoming event or report sales after one through the MyTaxes portal's temporary vendor option, and report and remit tax on the temporary vendor return. The return is due on the date shown on the form or when selling at the location ends. The Department can require a bond, and the tax may be prepaid instead.

Home-based processor registration (DFS-250; 902 KAR 45:090) (Kentucky Cabinet for Health and Family Services, Department for Public Health, Food Safety Branch): A home-based processor registers with the Food Safety Branch with an application and registration fee, and receives proof of registration valid until March 31, then renewed yearly. The summary says gross income from these products is capped at $60,000 a year and items must be provided in person directly to consumers in Kentucky, including at a market, roadside stand or community event; shipping is not allowed. Labels must carry the processor's name and address, product name, ingredients, net weight, allergen information, the date processed and a statement that the product is home-produced and processed.

Temporary food vendor permit (local health department) (Local health departments, under the Kentucky Department for Public Health, Food Safety Branch): The Food Safety Branch says all temporary food vendors must have a permit from the local health department, and that food items and methods of preparation may be restricted during temporary events. Permits are valid for up to 14 days at one location while the operator stays in good standing. The page gives no fee; ask the health department in the county where the event is held.

Kentucky law (KRS 139.730, effective July 14, 2022) says any event coordinator of a festival or similar event shall provide the Department of Revenue with a list of vendors selling taxable property or services at the event. The Department publishes an Event Coordinator Self-Reporting Form (51A750) for the vendor list.

Business and tax registration (Secretary of State, MyTaxes, local licenses) (Kentucky Department of Revenue; Kentucky Secretary of State; county clerk): The Department of Revenue says sole proprietorships and general partnerships contact the county clerk where the business is located, while other structures register with the Secretary of State, and tax accounts are opened through MyTaxes. It adds that many cities and counties require a local business license or occupational tax, so vendors check with each place they do business. Transient merchant permit (KRS 365.650 to 365.695) (County clerk (Kentucky Attorney General's Office of Consumer Protection describes the law)): A transient merchant applies to the county clerk in each county where it sells and needs a registered agent resident in Kentucky. Merchants offering goods worth $1,500 or more in aggregate market value must secure a bond.