Selling at and running markets in New Jersey.
New Jersey vendors, including one-time craft show sellers, must register with the Division of Taxation and display a Certificate of Authority; the state sales tax rate is 6.625%. Home bakers need a Department of Health Cottage Food Operator permit, and temporary event food permits come from the local health department.
Updated
Sales tax.
Business registration (Form NJ-REG) and Certificate of Authority for sales tax
Vendors register online with Form NJ-REG and receive a New Jersey Certificate of Authority, which must be displayed at the table, stand or vehicle where they sell. Registered sellers then collect and remit sales tax; the Division's page gives the state rate as 6.625%.
- Who
- Vendors
- From
- New Jersey Division of Taxation and Division of Revenue and Enterprise Services
- When
- Anyone selling taxable goods, services or prepared food in New Jersey, including seasonal and occasional sellers such as an artist or craftsperson who sells at shows. The state publication treats flea market sellers as presumed retailers.
- Timing
- Register at least 15 business days before starting business
Sales tax on event admissions (promoters)
A promoter who holds or sponsors an event with taxable admission must collect sales tax on the tickets. Tax-exempt treatment requires the sponsoring organization to hold an Exempt Organization Certificate (Form ST-5) and all admission proceeds to benefit that organization.
- Who
- Organizer
- From
- New Jersey Division of Taxation
- When
- Ticketed events where admission is charged above the state's 75 cent threshold. Free-admission markets are not covered by this rule; nonprofit events may qualify for an exemption.
Selling homemade food (cottage food).
At a glance: license or permit, a $100 state fee, sales up to $50,000 a year. Compare all 50 states.
Cottage Food Operator's Permit
The permit needs local zoning approval, a food protection manager certificate, proof of safe water, a product questionnaire for each product and a copy of the label. Holders are limited to $50,000 in gross annual sales and still need a temporary food permit from the local health department for any event or market.
- Who
- Vendors
- From
- New Jersey Department of Health, Public Health and Food Protection Program
- When
- Home bakers making foods that stay safe at room temperature (bread, cakes, cookies, pastries and other approved items) to sell at New Jersey events, farmers markets or from home
- Fee
- $100
Temporary food permits.
Temporary retail food license
The State Department of Health's retail food page lists temporary retail food, such as town days, carnivals and farmers markets, under the local health department. The Cottage Food FAQ confirms that cottage food operators need a temporary food permit for any event, like any other food vendor.
- Who
- Vendors
- From
- Local (municipal or county) health department; rules set by the New Jersey Department of Health (N.J.A.C. 8:24)
- When
- Food vendors at town days, carnivals, farmers markets and similar temporary events
Farmers markets and produce.
Community farmers markets: health and weights-and-measures checks
The Department of Agriculture says it does not regulate or oversee community farmers markets and tells market developers to check with the County Health Officer and County Weights and Measure Officer. Prepared foods must come from licensed, inspected kitchens under Chapter 24, and the Department points vendors to a joint Agriculture and Health guide.
- Who
- Organizer and vendors
- From
- New Jersey Department of Agriculture (Division of Marketing and Development); county health officer and county weights and measures officer
- When
- Starting or selling at a community farmers market
Business registration.
Register the business with the State (Form NJ-REG)
Business.NJ.gov says all companies doing business in New Jersey must register with the State, including registering for state tax with the Division of Revenue and Enterprise Services. Sole proprietors and general partnerships using a name other than their own can register the name at the county clerk's office.
- Who
- Organizer and vendors
- From
- New Jersey Department of the Treasury, Division of Revenue and Enterprise Services; Business Action Center (Business.NJ.gov)
- When
- Any business operating in New Jersey; only LLCs, corporations, LPs and LLPs must also form an entity with the State
What the state asks of market organizers.
New Jersey's flea market publication tells operators to inform every vendor using their space to sell taxable goods that the vendor must register with the state and collect and remit sales tax, and that vendors must display their Certificate of Authority. Space rent alone is not taxable, but rent that includes equipment such as tables is. Promoters of ticketed events have the separate admission tax duty listed above. Official page
City and county permits in New Jersey.
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.
- An older Department of Agriculture farmers market food guide (farmmarketguidelines.pdf) says food prepared in a private home cannot be sold; it predates the cottage food rules, which now allow permitted cottage food operators to sell at New Jersey farmers markets. Not cited.
- Local municipalities have their own permits to set up stalls at markets and events (Cottage Food FAQ).
Common questions.
Do I need a sales tax permit to sell at a craft fair in New Jersey?
Business registration (Form NJ-REG) and Certificate of Authority for sales tax (New Jersey Division of Taxation and Division of Revenue and Enterprise Services): Vendors register online with Form NJ-REG and receive a New Jersey Certificate of Authority, which must be displayed at the table, stand or vehicle where they sell. Registered sellers then collect and remit sales tax; the Division's page gives the state rate as 6.625%. Sales tax on event admissions (promoters) (New Jersey Division of Taxation): A promoter who holds or sponsors an event with taxable admission must collect sales tax on the tickets. Tax-exempt treatment requires the sponsoring organization to hold an Exempt Organization Certificate (Form ST-5) and all admission proceeds to benefit that organization.
Can I sell homemade food at a farmers market in New Jersey?
Cottage Food Operator's Permit (New Jersey Department of Health, Public Health and Food Protection Program): The permit needs local zoning approval, a food protection manager certificate, proof of safe water, a product questionnaire for each product and a copy of the label. Holders are limited to $50,000 in gross annual sales and still need a temporary food permit from the local health department for any event or market.
Who issues temporary food permits for events in New Jersey?
Temporary retail food license (Local (municipal or county) health department; rules set by the New Jersey Department of Health (N.J.A.C. 8:24)): The State Department of Health's retail food page lists temporary retail food, such as town days, carnivals and farmers markets, under the local health department. The Cottage Food FAQ confirms that cottage food operators need a temporary food permit for any event, like any other food vendor.
What does New Jersey require of market and event organizers?
New Jersey's flea market publication tells operators to inform every vendor using their space to sell taxable goods that the vendor must register with the state and collect and remit sales tax, and that vendors must display their Certificate of Authority. Space rent alone is not taxable, but rent that includes equipment such as tables is. Promoters of ticketed events have the separate admission tax duty listed above.
Do I need a state business license to be a vendor in New Jersey?
Register the business with the State (Form NJ-REG) (New Jersey Department of the Treasury, Division of Revenue and Enterprise Services; Business Action Center (Business.NJ.gov)): Business.NJ.gov says all companies doing business in New Jersey must register with the State, including registering for state tax with the Division of Revenue and Enterprise Services. Sole proprietors and general partnerships using a name other than their own can register the name at the county clerk's office.
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.nj.gov/treasury/taxation/vendorpromoter.shtml
- https://www.nj.gov/treasury/taxation/pdf/pubs/sales/anj15.pdf
- https://www.nj.gov/treasury/taxation/informationforvendors.shtml
- https://www.nj.gov/health/cottagefood/
- https://www.nj.gov/health/cottagefood/rules-resources/faq/
- https://www.nj.gov/health/cottagefood/apply-renew/
- https://www.nj.gov/health/ceohs/phfpp/retailfood/
- https://www.nj.gov/agriculture/divisions/md/prog/farmersmarkethelp.shtml
- https://www.nj.gov/agriculture/divisions/md/prog/communityfarmers.shtml
- https://business.nj.gov/pages/register-your-business
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.