Selling at and running markets in Mississippi.
In Mississippi, sellers at markets need a sales tax permit from the Department of Revenue, and a flea market promoter reports the vendors' tax. Home bakers can sell cottage foods without a permit up to $35,000 a year under the State Department of Health. Event food booths fall under Health Department permits.
Updated
Sales tax.
Sales and use tax permit (retail, including one-time events)
The Department says sellers of tangible goods at a retail miscellaneous or one-time event need a sales and use tax account number, and that even hobby sellers must collect sales tax. Businesses register online through the Department's TAP portal, and the permit packet is mailed afterward. The general rate is stated as 7%.
- Who
- Vendors
- From
- Mississippi Department of Revenue
- When
- Anyone selling tangible personal property at retail, including at a miscellaneous or one-time event
- Fee
- No, there is no fee to obtain a sales tax permit.
Selling homemade food (cottage food).
At a glance: no registration or permit, sales up to $35,000 a year. Compare all 50 states.
Cottage Food Operation (no permit; Miss. Code Ann. 75-29-951)
The Department's FAQ says cottage food operations are limited to $35,000 in gross annual sales and to an approved list of low-risk foods such as baked goods without cream, custard or meat fillings, candy, dried fruit, jams and jellies, granola and popcorn. Every product needs a label with the operation's name and address, ingredients, net weight and allergens, plus a printed statement that the food was made in a cottage food operation not subject to Mississippi's food safety regulations. Sales must be direct to the consumer in Mississippi; sales to restaurants or stores and to other states are not allowed. The state's farmers market vendor guide says cottage food operations are exempt from permitting.
- Who
- Vendors
- From
- Mississippi State Department of Health
- When
- Making non-potentially hazardous foods in a private home kitchen and selling them directly to consumers in Mississippi
Temporary food permits.
Food permit for temporary special events
The Department's retail food page lists temporary special events among the retail food facilities it regulates, and its Q&A says anyone who prepares, holds, transports or serves food for pay needs a food permit. The Department says a home kitchen is not an approved facility for catering. The pages read do not describe a separate temporary-event application, fee or deadline, so confirm the process with the Division of Food Protection or the regional environmentalist.
- Who
- Organizer and vendors
- From
- Mississippi State Department of Health, Division of Food Protection
- When
- Food prepared or served for pay at a temporary special event. The Department's Q&A says charitable, non-profit organizations and private schools are not required to have a food permit.
Farmers markets and produce.
Permit Requirements for Farmers Market Vendors (July 2025 guide)
The guide says raw, uncut, unprocessed produce needs no permit, license or certificate and no scale for whole produce, but any scale used must be an approved type tested annually by the Department's Weights and Measures Division. Eggs need a Retail Food Sanitation License, meat and dairy sellers need a Mobile Retail Food Sanitation License, and plants need an inspection and nursery certificate. The guide calls itself a general guideline, not a complete list.
- Who
- Vendors
- From
- Mississippi Department of Agriculture and Commerce
- When
- Vendors selling produce, eggs, honey, meat, dairy, plants and processed foods at farmers markets
Business registration.
Business entity registration with the Secretary of State
The Secretary of State's start-a-business guide says a sole proprietorship needs no filing with its office and a general partnership has no state filing requirement, while LLCs, limited partnerships and corporations file with the Secretary of State. The guide does not describe a general state business license, and the Department of Health says home-based food sellers should check with their city or county about a business license.
- Who
- Vendors
- From
- Mississippi Secretary of State
- When
- Starting a business in Mississippi
What the state asks of market organizers.
Mississippi's Department of Revenue says the operator or promoter of a flea market, antique mall or similar event is considered the seller and is responsible for collecting and remitting the sales tax collected by the vendors. A vendor who holds a retail sales tax permit does not report the event's sales under their own number but reports their individual sales to the promoter or operator. Official page
City and county permits in Mississippi.
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 Department of Health regulations page describes its cottage food Q&A as for producers with sales less than $20,000 a year, while the Q&A itself (revised September 2023) and the Department of Agriculture and Commerce guide state $35,000. The $35,000 figure is used here.
- Blocked: the Secretary of State's Business Entities PDF (sos.ms.gov) returned HTTP 403 to curl; its text was read through another fetch tool. The Mississippi Food Code PDF (sos.ms.gov/adminsearch/ACCode/00000207c.pdf) linked from the Health Department was blocked to curl and covers dairy rules.
- No official Mississippi page read states a fee, deadline or application for a one-event temporary food permit. Ask the Mississippi State Department of Health, Division of Food Protection, 601-364-2832, food@msdh.ms.gov.
- The Department of Revenue pages read do not address whether a vendor who sells only through a promoter needs their own permit beyond the promoter-reporting rule quoted above; confirm with the Department at (601) 923-7700.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Mississippi?
Sales and use tax permit (retail, including one-time events) (Mississippi Department of Revenue): The Department says sellers of tangible goods at a retail miscellaneous or one-time event need a sales and use tax account number, and that even hobby sellers must collect sales tax. Businesses register online through the Department's TAP portal, and the permit packet is mailed afterward. The general rate is stated as 7%.
Can I sell homemade food at a farmers market in Mississippi?
Cottage Food Operation (no permit; Miss. Code Ann. 75-29-951) (Mississippi State Department of Health): The Department's FAQ says cottage food operations are limited to $35,000 in gross annual sales and to an approved list of low-risk foods such as baked goods without cream, custard or meat fillings, candy, dried fruit, jams and jellies, granola and popcorn. Every product needs a label with the operation's name and address, ingredients, net weight and allergens, plus a printed statement that the food was made in a cottage food operation not subject to Mississippi's food safety regulations. Sales must be direct to the consumer in Mississippi; sales to restaurants or stores and to other states are not allowed. The state's farmers market vendor guide says cottage food operations are exempt from permitting.
Who issues temporary food permits for events in Mississippi?
Food permit for temporary special events (Mississippi State Department of Health, Division of Food Protection): The Department's retail food page lists temporary special events among the retail food facilities it regulates, and its Q&A says anyone who prepares, holds, transports or serves food for pay needs a food permit. The Department says a home kitchen is not an approved facility for catering. The pages read do not describe a separate temporary-event application, fee or deadline, so confirm the process with the Division of Food Protection or the regional environmentalist.
What does Mississippi require of market and event organizers?
Mississippi's Department of Revenue says the operator or promoter of a flea market, antique mall or similar event is considered the seller and is responsible for collecting and remitting the sales tax collected by the vendors. A vendor who holds a retail sales tax permit does not report the event's sales under their own number but reports their individual sales to the promoter or operator.
Do I need a state business license to be a vendor in Mississippi?
Business entity registration with the Secretary of State (Mississippi Secretary of State): The Secretary of State's start-a-business guide says a sole proprietorship needs no filing with its office and a general partnership has no state filing requirement, while LLCs, limited partnerships and corporations file with the Secretary of State. The guide does not describe a general state business license, and the Department of Health says home-based food sellers should check with their city or county about 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.dor.ms.gov/business/business-tax-frequently-asked-questions
- https://www.dor.ms.gov/business/registration-information-sales-and-use-tax-applicants
- https://msdh.ms.gov/page/resources/5375.pdf
- https://agnet.mdac.ms.gov/agManage/uploads/1796.pdf
- https://msdh.ms.gov/page/30,0,77,620.html
- https://www.msdh.ms.gov/page/30,0,77,769.html
- https://msdh.ms.gov/page/30,3432,77,311.html
- https://msdh.ms.gov/page/30,0,77,311.html
- https://www.sos.ms.gov/content/documents/Business/Business%20Entities%20(Clean).pdf
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