Selling at and running markets in Massachusetts.
Massachusetts show vendors register with the Department of Revenue and collect sales tax however rarely they sell, and promoters must file PR-1 at least ten days before a show and hold a Division of Standards promoter license. Local boards of health permit home cottage food operators and temporary food stands.
Updated
Sales tax.
Sales tax vendor registration
Vendors at shows register with the Department of Revenue through MassTaxConnect and collect and pay sales tax on taxable sales. Every vendor must give the show promoter their name, address and vendor registration number.
- Who
- Vendors
- From
- Massachusetts Department of Revenue
- When
- Vendors selling taxable goods at a flea market, craft show or similar show
Selling homemade food (cottage food).
At a glance: license or permit. Compare all 50 states.
Retail residential kitchen permit (Cottage Food Operation)
Anyone selling food made in a residential kitchen directly to consumers, including at farmers markets and craft fairs, needs a permit from the local board of health of the town where the kitchen is. Only foods safe at room temperature, such as baked goods, jams and jellies, are allowed; cream-filled pastries, cheesecake and pickled products are not.
- Who
- Vendors
- From
- Local board of health, under Massachusetts Department of Public Health Food Protection Program rules
- When
- Selling food made in a home kitchen directly to consumers, including at farmers' markets and craft fairs
Temporary food permits.
Temporary Food Establishment (TFE) permit
Each food vendor needs its own Temporary Food Establishment permit from the local board of health where the event is held, even when one manager coordinates the event. At non-farmers-market events a permit lasts no more than 14 consecutive days; whole uncut produce, honey, maple products, eggs and sealed packaged non-hazardous foods do not need one.
- Who
- Vendors
- From
- Local board of health where the event is held (rules from the Massachusetts Department of Public Health)
- When
- Food vendors at farmers' markets, fairs, festivals, fundraisers and similar events
Farmers markets and produce.
Farmers' market certification for the Farmers Market Nutrition Program
Only markets and farmers certified by the department can accept Farmers Market Nutrition Program coupons; markets need operating rules covering vendor eligibility and produce source and at least two certified vendors. This applies to coupon acceptance, not to selling at a market in general.
- Who
- Organizer and vendors
- From
- Massachusetts Department of Agricultural Resources
- When
- Markets and farmers who want to accept FMNP coupons
Business registration.
Business certificate (DBA)
A business operating under a name other than its legal name files a business certificate with the clerk of the city or town where it is located. The state calls it a public record of the owner's name and address, not a business license.
- Who
- Vendors
- From
- City or town clerk
- When
- Operating under a name other than the owner's legal name
Other state rules.
Promoter License
Promoters of shows where vendors sell taxable goods are licensed by the Division of Standards, with the fee set by the total show days in a year. The license is valid for 1 year from issue and is applied for in person or online.
- Who
- Organizer
- From
- Massachusetts Division of Standards
- When
- Anyone in business as a promoter who rents or licenses space at a flea market, craft show or similar show
- Fee
- Total days 1-9 $200; 10-19 $300; 20-29 $400; 30-39 $500; 40-49 $600; 50 and over $1000. All fees are non-refundable.
What the state asks of market organizers.
Anyone who rents or licenses space at a flea market, craft show or similar show where more than one vendor sells taxable goods is a promoter, whatever the number of shows. The promoter files Form PR-1 with the Department of Revenue at least ten days before the show opens, files a monthly Form PR-3 report within twenty days after any month with a show, may not let an unregistered vendor sell taxable goods, and must also be licensed by the Division of Standards if in business as a promoter. Official page
City and county permits in Massachusetts.
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.
- mass.gov returns 403 to browser User-Agents but serves plain curl requests; all pages cited were read that way.
- Fees for local board of health permits (cottage food and temporary food) are set locally and are not stated on the state pages; no fee is listed. Application lead times are not stated on the state page either.
- The Division of Standards promoter license page describes promoters as those in business as promoters; the Department of Revenue notice requirement applies to all promoters regardless of number of shows.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Massachusetts?
Sales tax vendor registration (Massachusetts Department of Revenue): Vendors at shows register with the Department of Revenue through MassTaxConnect and collect and pay sales tax on taxable sales. Every vendor must give the show promoter their name, address and vendor registration number.
Can I sell homemade food at a farmers market in Massachusetts?
Retail residential kitchen permit (Cottage Food Operation) (Local board of health, under Massachusetts Department of Public Health Food Protection Program rules): Anyone selling food made in a residential kitchen directly to consumers, including at farmers markets and craft fairs, needs a permit from the local board of health of the town where the kitchen is. Only foods safe at room temperature, such as baked goods, jams and jellies, are allowed; cream-filled pastries, cheesecake and pickled products are not.
Who issues temporary food permits for events in Massachusetts?
Temporary Food Establishment (TFE) permit (Local board of health where the event is held (rules from the Massachusetts Department of Public Health)): Each food vendor needs its own Temporary Food Establishment permit from the local board of health where the event is held, even when one manager coordinates the event. At non-farmers-market events a permit lasts no more than 14 consecutive days; whole uncut produce, honey, maple products, eggs and sealed packaged non-hazardous foods do not need one.
What does Massachusetts require of market and event organizers?
Anyone who rents or licenses space at a flea market, craft show or similar show where more than one vendor sells taxable goods is a promoter, whatever the number of shows. The promoter files Form PR-1 with the Department of Revenue at least ten days before the show opens, files a monthly Form PR-3 report within twenty days after any month with a show, may not let an unregistered vendor sell taxable goods, and must also be licensed by the Division of Standards if in business as a promoter.
Do I need a state business license to be a vendor in Massachusetts?
Business certificate (DBA) (City or town clerk): A business operating under a name other than its legal name files a business certificate with the clerk of the city or town where it is located. The state calls it a public record of the owner's name and address, not a business license.
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://www.mass.gov/technical-information-release/tir-10-21-trade-show-and-flea-market-promoters
- https://www.mass.gov/info-details/tradeshow-and-flea-market-promoters
- https://www.mass.gov/info-details/residential-kitchen-questions-and-answers
- https://www.mass.gov/info-details/food-establishments-at-events-and-farmers-markets-questions-and-answers
- https://www.mass.gov/info-details/resources-for-farmers-and-market-managers
- https://www.mass.gov/info-details/business-certificates-dba-in-massachusetts
- https://www.mass.gov/how-to/promoter-license
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