Selling at and running markets in Maryland.
Maryland vendors need a Comptroller sales and use tax license, and a 30-day temporary license covers one-time events. Shows must collect a Trader's License copy or Exhibitor's Affidavit from each exhibitor. Cottage food (up to $50,000 a year) needs no license, and event food permits come from the county health department.
Updated
Sales tax.
Temporary Sales and Use Tax License (30 days)
A vendor contacts the Comptroller's temporary license desk with the event date, name and location plus business details, then collects Maryland sales and use tax on event sales. Vendors at three or more events a year should register for a permanent license through Maryland Tax Connect.
- Who
- Vendors
- From
- Comptroller of Maryland
- When
- Vendors without a permanent Maryland sales and use tax license who sell at one-time events such as craft shows and fairs. Maryland has one statewide rate and no local sales taxes.
Flea market sales are taxable (Business Tax Tip #14)
The Comptroller says flea market sales are taxable like any other sale and a vendor must first get a license, either a 30-day permit or a permanent license through the Combined Registration Application. The 6 percent rate is a single statewide rate with no local sales taxes, and vendors must display their license where sales are made.
- Who
- Vendors
- From
- Comptroller of Maryland
- When
- Vendors at flea markets and similar markets, including nonprofits and private individuals (casual and isolated sales under $1,000 of a seller's own household goods are exempt, but not sales by full or part-time dealers)
Selling homemade food (cottage food).
At a glance: no registration or permit, sales up to $50,000 a year. Compare all 50 states.
Cottage food business (no license)
Maryland does not license cottage food businesses. Products must be prepackaged at home and labeled with the business name and address (or a state ID number), ingredients, net weight, allergens and the statement 'Made by a cottage food business that is not subject to Maryland's food safety regulations.' Sales are limited to Maryland and may be made at farmers markets, bake sales, public events, by personal delivery or mail, or to retail food stores after label and food safety course review.
- Who
- Vendors
- From
- Maryland Department of Health, Office of Food Protection
- When
- Home cooks making non-potentially hazardous foods such as breads, cakes, cookies, fruit jams and jellies, and candy in a residential kitchen, with annual sales not above $50,000
Temporary food permits.
Temporary food service facility license
COMAR 10.15.03 requires a food service facility license before operating and defines temporary food service facilities, while the Department of Health directs applicants to their county health department. Fees and deadlines are set locally; for example, Queen Anne's County lists a $15 application fee and two weeks' notice. Commercially pre-packaged, non-hazardous foods such as bottled water and bagged chips need no permit there.
- Who
- Vendors
- From
- Maryland Department of Health, through the local health department in the county where the event is held
- When
- Food vendors at a fair, carnival, public exhibition, fundraising event or similar gathering; the state regulation defines the facility as operating at a fixed location for up to 30 consecutive days
Farmers markets and produce.
Farmers market licensing by product (Producer Mobile Farmer's Market License)
The joint MDA and MDH guide says a Producer Mobile Farmer's Market License covers sales at any Maryland farmers market for potentially hazardous products made under an On-Farm Home Processing License and for MDA-certified meat and poultry. It is not required for eggs, unprocessed fresh fruits and vegetables, or non-hazardous baked goods and jams. A local health department may waive it or require a seasonal sampling license.
- Who
- Vendors
- From
- Maryland Department of Health and Maryland Department of Agriculture
- When
- Farmers and food processors selling at farmers markets in Maryland
- Fee
- Cost: $100.00 annually.
Commercial scale registration
The Department says all scales and meters used in sales transactions must be registered each year. Applicants call to notify the Department that the device is in service, then submit an application and the fee; the page does not state the fee amount.
- Who
- Vendors
- From
- Maryland Department of Agriculture, Weights and Measures
- When
- Vendors who use a scale or meter to sell goods by weight, measure or count
Business registration.
Trader's License or Exhibitor's Affidavit
The Comptroller says a Trader's License from the Clerk of the Circuit Court is required along with opening a sales tax account, and the license year runs May 1 through April 30. Business entities register first with the Department of Assessments and Taxation. A copy of the license or affidavit must be displayed at the show. Fees are not listed on this page.
- Who
- Vendors
- From
- Clerks of the Circuit Court (statewide rules enforced by the Comptroller's License Bureau)
- When
- Anyone selling goods in Maryland other than a grower or manufacturer. Exhibitors at a show may instead give the promoter an Exhibitor's Affidavit (less than 10 percent of annual income from like goods at the show and no more than three shows in the previous 365 days), or show a copy of a Trader's License for a fixed Maryland business
Transient Vendor License
The Comptroller's field enforcement manual says transient vendors must first obtain a transient vendor license, and that the applicant must already hold a Maryland sales and use tax license and a business license for the county where they operate. The license is valid for ninety days, and operating without it can bring a stop-sale order or a criminal citation.
- Who
- Vendors
- From
- Comptroller of Maryland
- When
- People who make sales subject to sales and use tax from a motor vehicle or from a roadside or temporary location, excluding a location the vendor owns. Whether a booth at a market counts is not spelled out; ask the Comptroller.
- Fee
- The transient vendor license is free
What the state asks of market organizers.
A show promoter may not let an exhibitor take part unless the exhibitor has given a photocopy of a valid Trader's License or an Exhibitor's Affidavit before the show. Exhibitors must display it, and the promoter must forward all Exhibitor Affidavits to the Comptroller's State License Bureau within seven days after the show. Non-compliance is a misdemeanor with a fine up to $100 or up to 30 days in jail. Official page
City and county permits in Maryland.
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 Comptroller's tax guidance pages (services.marylandcomptroller.gov, marylandtaxes.gov) load their content by script and could not be read directly. The temporary license details (30 days, Templicense@marylandtaxes.gov, 410-767-1543 or 410-767-5462, permanent license for three or more events a year) were confirmed from the page's text as returned by search, and the 6 percent rate, 30-day permit and display rule from Business Tax Tip #14.
- Business Tax Tip #14 gives the Special Events Section number as 410-767-1540, while the newer guidance gives 410-767-1543 and 410-767-5462; confirm before publishing a phone number.
- Older search excerpts show a $25,000 cottage food cap; the Department of Health's guidelines (updated March 2025) and the joint MDA/MDH guide (revised July 2023) both say $50,000, which is used here.
- COMAR 10.15.03 defines a temporary food service facility as up to 30 consecutive days, while a Queen Anne's County health page says 14 consecutive days; local rules vary by county, see the county pages.
- Maryland State Fire Prevention Code tent rules are enforced by the State Fire Marshal and local fire officials; no official page with tent size thresholds was read, so none is listed.
- The Comptroller's temporary-license knowledge-base page loads by script and could not be read directly, so phone numbers and the license length are left to Business Tax Tip #14 and the Comptroller.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Maryland?
Temporary Sales and Use Tax License (30 days) (Comptroller of Maryland): A vendor contacts the Comptroller's temporary license desk with the event date, name and location plus business details, then collects Maryland sales and use tax on event sales. Vendors at three or more events a year should register for a permanent license through Maryland Tax Connect. Flea market sales are taxable (Business Tax Tip #14) (Comptroller of Maryland): The Comptroller says flea market sales are taxable like any other sale and a vendor must first get a license, either a 30-day permit or a permanent license through the Combined Registration Application. The 6 percent rate is a single statewide rate with no local sales taxes, and vendors must display their license where sales are made.
Can I sell homemade food at a farmers market in Maryland?
Cottage food business (no license) (Maryland Department of Health, Office of Food Protection): Maryland does not license cottage food businesses. Products must be prepackaged at home and labeled with the business name and address (or a state ID number), ingredients, net weight, allergens and the statement 'Made by a cottage food business that is not subject to Maryland's food safety regulations.' Sales are limited to Maryland and may be made at farmers markets, bake sales, public events, by personal delivery or mail, or to retail food stores after label and food safety course review.
Who issues temporary food permits for events in Maryland?
Temporary food service facility license (Maryland Department of Health, through the local health department in the county where the event is held): COMAR 10.15.03 requires a food service facility license before operating and defines temporary food service facilities, while the Department of Health directs applicants to their county health department. Fees and deadlines are set locally; for example, Queen Anne's County lists a $15 application fee and two weeks' notice. Commercially pre-packaged, non-hazardous foods such as bottled water and bagged chips need no permit there.
What does Maryland require of market and event organizers?
A show promoter may not let an exhibitor take part unless the exhibitor has given a photocopy of a valid Trader's License or an Exhibitor's Affidavit before the show. Exhibitors must display it, and the promoter must forward all Exhibitor Affidavits to the Comptroller's State License Bureau within seven days after the show. Non-compliance is a misdemeanor with a fine up to $100 or up to 30 days in jail.
Do I need a state business license to be a vendor in Maryland?
Trader's License or Exhibitor's Affidavit (Clerks of the Circuit Court (statewide rules enforced by the Comptroller's License Bureau)): The Comptroller says a Trader's License from the Clerk of the Circuit Court is required along with opening a sales tax account, and the license year runs May 1 through April 30. Business entities register first with the Department of Assessments and Taxation. A copy of the license or affidavit must be displayed at the show. Fees are not listed on this page. Transient Vendor License (Comptroller of Maryland): The Comptroller's field enforcement manual says transient vendors must first obtain a transient vendor license, and that the applicant must already hold a Maryland sales and use tax license and a business license for the county where they operate. The license is valid for ninety days, and operating without it can bring a stop-sale order or a criminal citation.
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://services.marylandcomptroller.gov/taxes?id=kb_article_view&sysparm_article=KB0010107
- https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip14.pdf
- https://regs.maryland.gov/us/md/exec/comar/10.15.03.27
- https://health.maryland.gov/qahealth/environmental-health/Documents/MDH%20Cottage%20Food%20Businesses%20Guidelines.pdf
- https://health.maryland.gov/phpa/OEHFP/OFPCHS/Documents/MDA%20MDH%20-%20Processing%20and%20Selling%20Value%20Added%20Food%20Products%20in%20Maryland_Revised_7-2023_FINAL.pdf
- https://regs.maryland.gov/us/md/exec/comar/10.15.03/index.full.html
- https://health.maryland.gov/Pages/departments.aspx
- https://health.maryland.gov/qahealth/environmental-health/Pages/Temporary-Food-Service-Facilities.aspx
- https://mda.maryland.gov/weights_measures/pages/mea_dev_reg.aspx
- https://www.marylandcomptroller.gov/businesses/new-business/business-licenses.html
- https://www.marylandcomptroller.gov/businesses/new-business.html
- https://www.marylandcomptroller.gov/about/field-enforcement-bureau/procedural-manual/900/905-transient-vendors.html
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