Selling at and running markets in Nebraska.
In Nebraska, promoters and sellers at special events need a Department of Revenue sales tax permit (Form 20), and promoters send the Department a seller list. Home cooks sell non-hazardous foods under cottage food rules with a clear notice, and the Department of Agriculture licenses temporary food stands, except in Lancaster, Douglas and Hall counties, which are handled locally.
Updated
Sales tax.
Nebraska sales tax permit for special events (Form 20)
Promoters and resident sellers get a Nebraska sales tax permit by filing the Nebraska Tax Application (Form 20) and keep a copy at the event, while nonresident sellers should also have one or may qualify for a one-time special event reporting form. Sellers must collect state and local sales tax.
- Who
- Organizer and vendors
- From
- Nebraska Department of Revenue
- When
- Promoters, operators and sellers at craft shows, flea markets, farmers markets and other temporary selling events. Sellers of only tax-exempt items such as vegetables or fruits need no permit.
- Timing
- The permit may take two weeks to arrive by mail
Selling homemade food (cottage food).
At a glance: registration. Compare all 50 states.
Cottage food producer rules and registration
Producers selling non-TCS food directly at a farmers market need no registration or course; other cottage food producers complete an accredited food safety course and register with the department before selling. Sales need a visible notice that the food was made in an uninspected kitchen and may contain allergens, and meat, fluid milk, raw eggs, sprouts, low-acid canned foods and fermented foods are excluded.
- Who
- Vendors
- From
- Nebraska Department of Agriculture, Food Safety and Consumer Protection
- When
- Producers selling non-time/temperature control foods made in a private home at farmers markets, fairs, festivals, craft shows and other public events, or by pickup or delivery from the home.
Temporary food permits.
Temporary food establishment permit
The department inspects temporary food stands statewide and requires a permit before operating, except a waiver form completed by an inspector for vendors at only one event a year of no more than two days. Requests for a retail food establishment in Lancaster, Douglas or Hall County are forwarded to the local jurisdiction.
- Who
- Vendors
- From
- Nebraska Department of Agriculture, Food Safety and Consumer Protection (local health departments in Lancaster, Douglas and Hall counties)
- When
- Stands preparing food such as sandwiches and open drinks at events; permits are required unless you operate at only one event per year for no more than two days.
- Fee
- A one-time permit fee and an annual inspection fee are required
- Timing
- Request for permit should be submitted for review 60 days prior to target opening date
Farmers markets and produce.
Food safety rules for farmers markets and craft shows
Whole uncut fruits and vegetables, fresh or dried herbs and non-TCS baked goods can be sold without a permit, while meat, poultry, cheese, salsa and home-canned low-acid foods need one. Local eggs need a free egg number, and the Weights and Measures Program says you may need a certified scale for products sold by weight.
- Who
- Vendors
- From
- Nebraska Department of Agriculture, Food Safety and Consumer Protection
- When
- Selling food, eggs, meat or produce by weight at a farmers market or craft show.
What the state asks of market organizers.
Nebraska requires the promoter or operator to give the Department of Revenue the event dates, a contact name, address and phone, and a list of participating sellers (name, address, phone, Nebraska sales tax ID if available), by fax to 402-471-5929 or email to rev.events@nebraska.gov. Promoters must also pass on the Department's materials, give sellers the state and local tax rate, and collect sales tax on admission fees. Official page
City and county permits in Nebraska.
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 Nebraska Department of Revenue guide is dated September 2011 and is still on the Department's site; it states no permit fee. Department contact: 800-742-7474 or 402-471-5729.
- The Department of Agriculture's farmers market and craft show handout is dated March 2021 and predates the current cottage food page; it lists some foods (such as jams with added ingredients) differently. Use the cottage food page and confirm with FSCP (402-471-3422).
- The department pages read do not state dollar amounts for temporary food permit and inspection fees. The 60-day lead time comes from the department's general food permit page, not a temporary-stand-specific page; ask FSCP what applies to a short event.
- Business registration is omitted: the Department of Revenue page read says to register for taxes and points to the Secretary of State for business and trade name registration, but states no general statewide vendor license. Ask the Nebraska Secretary of State.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Nebraska?
Nebraska sales tax permit for special events (Form 20) (Nebraska Department of Revenue): Promoters and resident sellers get a Nebraska sales tax permit by filing the Nebraska Tax Application (Form 20) and keep a copy at the event, while nonresident sellers should also have one or may qualify for a one-time special event reporting form. Sellers must collect state and local sales tax.
Can I sell homemade food at a farmers market in Nebraska?
Cottage food producer rules and registration (Nebraska Department of Agriculture, Food Safety and Consumer Protection): Producers selling non-TCS food directly at a farmers market need no registration or course; other cottage food producers complete an accredited food safety course and register with the department before selling. Sales need a visible notice that the food was made in an uninspected kitchen and may contain allergens, and meat, fluid milk, raw eggs, sprouts, low-acid canned foods and fermented foods are excluded.
Who issues temporary food permits for events in Nebraska?
Temporary food establishment permit (Nebraska Department of Agriculture, Food Safety and Consumer Protection (local health departments in Lancaster, Douglas and Hall counties)): The department inspects temporary food stands statewide and requires a permit before operating, except a waiver form completed by an inspector for vendors at only one event a year of no more than two days. Requests for a retail food establishment in Lancaster, Douglas or Hall County are forwarded to the local jurisdiction.
What does Nebraska require of market and event organizers?
Nebraska requires the promoter or operator to give the Department of Revenue the event dates, a contact name, address and phone, and a list of participating sellers (name, address, phone, Nebraska sales tax ID if available), by fax to 402-471-5929 or email to rev.events@nebraska.gov. Promoters must also pass on the Department's materials, give sellers the state and local tax rate, and collect sales tax on admission fees.
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://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-515.pdf
- https://revenue.nebraska.gov/businesses/starting-business-nebraska
- https://nda.nebraska.gov/fscp/foods/cottagefood
- https://nda.nebraska.gov/publications/foods/food_safety_farmers_markets_craft_shows.pdf
- https://nda.nebraska.gov/publications/foods/temp_guide
- https://nda.nebraska.gov/fscp/foods/inspection_areas
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