Selling at and running markets in New Hampshire.
New Hampshire has no general sales tax, but anyone selling prepared meals, including booths at fairs and festivals, needs a Meals and Rentals license from the Department of Revenue Administration. Homestead bakers selling at farmers' markets are exempt from state licensing, and temporary food stands are handled by city or town health officers.
Updated
Sales tax.
No general sales tax; Meals and Rentals Tax Operator's License for meals
The state's Division of Economic Development lists New Hampshire as a state with no sales tax. Sellers of taxable meals, including booths at fairs and festivals and food trucks, must hold a Meals and Rentals license before opening, and caterers need a separate license for occasional serving at various locations.
- Who
- Vendors
- From
- New Hampshire Department of Revenue Administration
- When
- Everyone selling at New Hampshire events; the license applies only to sellers of taxable meals
Selling homemade food (cottage food).
At a glance: no registration or permit. Compare all 50 states.
Exempt homestead food operation
Homestead food operations that sell only to consumers from the home, their own farm stand, farmers' markets or retail food stores are exempt from state licensing and inspection. Allowed foods are limited to items like baked goods, double-crusted fruit pies, candy, jams and jellies, and packages need a label with an exemption statement and a batch code.
- Who
- Vendors
- From
- New Hampshire Department of Health and Human Services (Food Protection Section)
- When
- Selling non-hazardous homemade food from the home, a farm stand, a farmers' market or a retail food store
Temporary food permits.
Temporary food service establishments are exempt from state licensing
By statute, temporary and occasional food service establishments that are not under a city or town health officer's jurisdiction are exempt from the state license, and establishments licensed by city health officers (RSA 47:17) or town health officers (RSA 147:1) are also exempt. In practice the local health officer for the event's town is the place to ask about a permit.
- Who
- Vendors
- From
- New Hampshire Department of Health and Human Services; city and town health officers
- When
- Food stands at fairs, festivals and similar events
City and county permits in New Hampshire.
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.
- Blocked: www.dhhs.nh.gov, www.revenue.nh.gov, www.agriculture.nh.gov and www.sos.nh.gov return 403 Access Denied to every fetch method used. The NH sources cited are the General Court statute and rule pages (gc.nh.gov) and the NH Division of Economic Development.
- Farmers-market and business-registration topics left out for NH: the NH Department of Agriculture, Markets and Food and the Secretary of State pages were blocked. Ask those agencies.
- The exempt homestead rule names farmers' markets, farm stands, the home and retail food stores; it does not list craft fairs or events, so ask DHHS Food Protection (603-271-4589) or the event town's health officer before selling at those.
- No official NH page was found setting a duty for event organizers about vendors' taxes. Because NH has no sales tax, the promoter duty likely does not apply; confirm with the Department of Revenue Administration.
Common questions.
Do I need a sales tax permit to sell at a craft fair in New Hampshire?
No general sales tax; Meals and Rentals Tax Operator's License for meals (New Hampshire Department of Revenue Administration): The state's Division of Economic Development lists New Hampshire as a state with no sales tax. Sellers of taxable meals, including booths at fairs and festivals and food trucks, must hold a Meals and Rentals license before opening, and caterers need a separate license for occasional serving at various locations.
Can I sell homemade food at a farmers market in New Hampshire?
Exempt homestead food operation (New Hampshire Department of Health and Human Services (Food Protection Section)): Homestead food operations that sell only to consumers from the home, their own farm stand, farmers' markets or retail food stores are exempt from state licensing and inspection. Allowed foods are limited to items like baked goods, double-crusted fruit pies, candy, jams and jellies, and packages need a label with an exemption statement and a batch code.
Who issues temporary food permits for events in New Hampshire?
Temporary food service establishments are exempt from state licensing (New Hampshire Department of Health and Human Services; city and town health officers): By statute, temporary and occasional food service establishments that are not under a city or town health officer's jurisdiction are exempt from the state license, and establishments licensed by city health officers (RSA 47:17) or town health officers (RSA 147:1) are also exempt. In practice the local health officer for the event's town is the place to ask about a permit.
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.
Collect every vendor permit in one place.
bzar is free for organizers: vendor applications with required documents, booth payments, tickets and check-in in one dashboard.