Selling at and running markets in North Carolina.
North Carolina requires every vendor selling taxable items at a market, even at a single event, to hold a Department of Revenue Certificate of Registration, with no application fee. Homemade low-risk foods need an NCDA&CS home kitchen inspection. Event food vendors get temporary food establishment permits applied for 15 days ahead through local environmental health offices.
Updated
Sales tax.
Sales and use tax Certificate of Registration (specialty markets and events)
Vendors register with the Department and must collect and remit sales and use tax. They give the market operator their name, permanent address and certificate number and must display a copy of the certificate. Selling without one can lead to onsite collection of tax by the Department.
- Who
- Vendors
- From
- North Carolina Department of Revenue
- When
- Anyone selling taxable items at a flea market, specialty market or other event, including a one-time seller, unless an exemption applies (own household property, or farmers selling their own farm products in original state)
- Fee
- No fee to apply for a Certificate of Registration
Selling homemade food (cottage food).
At a glance: registration. Compare all 50 states.
Home processor program (low-risk foods)
NCDA&CS requires the home kitchen to be inspected before selling, with an application and business plan; no permit is issued, but the inspector provides a report and notice of inspection. Refrigerated, low-acid canned, dairy, seafood and cream-filled items are not allowed, and the home must be free of pets. Packages need a label, though items handed directly to consumers at a farmers market may be exempt from the affixed label.
- Who
- Vendors
- From
- North Carolina Department of Agriculture and Consumer Services (NCDA&CS), Food and Drug Protection Division
- When
- Home cooks selling shelf-stable foods such as baked goods without refrigerated fillings, jams and jellies, candies, dry mixes and some acidified foods and sauces
Temporary food permits.
Temporary food establishment permit
The state rule requires a permit from the regulatory authority (the Department or its authorized agent) before any food preparation, and the application must name the event organizer and include the menu, equipment, water and waste plans. NCDA&CS says restaurants and catering are regulated by county health departments, and county pages such as Wake County's take the temporary food applications.
- Who
- Organizer and vendors
- From
- Local health department environmental health offices, under NC Department of Health and Human Services rules (15A NCAC 18A .2665)
- When
- Food vendors operating up to 21 days at one location in connection with a fair, carnival, circus, festival or public exhibition; the rule says farmers markets, flea markets, auctions and yard sales are not eligible
- Timing
- Apply no fewer than 15 calendar days before operating; substitute vendors no fewer than 3 business days before the event
Farmers markets and produce.
Scales used to price goods
The Standards Division inspects scales used to calculate or determine a price, and its page specifically names farmers who use scales at roadside stands and farmers markets. It also checks net content statements on packaged goods.
- Who
- Vendors
- From
- NCDA&CS Standards Division, Weights and Measures
- When
- Farmers and market vendors who sell by weight
What the state asks of market organizers.
North Carolina requires the operator of a specialty market or event to keep a daily list of every vendor selling there, showing each vendor's name, permanent address and certificate of registration number, and to keep those lists and vendor documents for at least two years. Operators must also require each vendor to show a valid certificate for inspection and to keep it displayed. Official page
City and county permits in North Carolina.
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 temporary food rule text on the OAH site does not name county health departments; the county role is shown by the NCDA&CS 'Starting a Food Business' page (restaurants regulated by county health departments) and county pages such as Wake County's. Fees vary by county and are not stated at state level. Confirm with the county environmental health office.
- No official page was found stating that North Carolina has no general state business license. NCDOR's privilege license page says professional privilege licenses were repealed effective July 1, 2024; ask NC Business Link or the Secretary of State.
- The NCDOR flea market page has moved from the older 'specialty-markets-or-other-events' address; the current address is cited here.
- The NCDA&CS home processor page does not state a fee or a sales cap.
- Some food vendors are exempt from the operational permit under G.S. 130A-250(7) (for example, drink-only vendors selling in single-service cups, per Wake County's page at https://www.wake.gov/departments-government/public-health/fairs-festivals-and-fundraisers); Wake County charges a $75 fee per TFE permit, and other counties set their own.
Common questions.
Do I need a sales tax permit to sell at a craft fair in North Carolina?
Sales and use tax Certificate of Registration (specialty markets and events) (North Carolina Department of Revenue): Vendors register with the Department and must collect and remit sales and use tax. They give the market operator their name, permanent address and certificate number and must display a copy of the certificate. Selling without one can lead to onsite collection of tax by the Department.
Can I sell homemade food at a farmers market in North Carolina?
Home processor program (low-risk foods) (North Carolina Department of Agriculture and Consumer Services (NCDA&CS), Food and Drug Protection Division): NCDA&CS requires the home kitchen to be inspected before selling, with an application and business plan; no permit is issued, but the inspector provides a report and notice of inspection. Refrigerated, low-acid canned, dairy, seafood and cream-filled items are not allowed, and the home must be free of pets. Packages need a label, though items handed directly to consumers at a farmers market may be exempt from the affixed label.
Who issues temporary food permits for events in North Carolina?
Temporary food establishment permit (Local health department environmental health offices, under NC Department of Health and Human Services rules (15A NCAC 18A .2665)): The state rule requires a permit from the regulatory authority (the Department or its authorized agent) before any food preparation, and the application must name the event organizer and include the menu, equipment, water and waste plans. NCDA&CS says restaurants and catering are regulated by county health departments, and county pages such as Wake County's take the temporary food applications.
What does North Carolina require of market and event organizers?
North Carolina requires the operator of a specialty market or event to keep a daily list of every vendor selling there, showing each vendor's name, permanent address and certificate of registration number, and to keep those lists and vendor documents for at least two years. Operators must also require each vendor to show a valid certificate for inspection and to keep it displayed.
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.ncdor.gov/taxes-forms/sales-and-use-tax/flea-market-specialty-market-or-other-event-information
- https://www.ncdor.gov/taxes-forms/sales-and-use-tax/sales-and-use-tax-registration
- https://www.ncagr.gov/divisions/food-drug-protection/food-program/food-drug-food-program-home-processor
- https://www.ncagr.gov/divisions/food-drug-protection/food-program/food/starting-food-business
- http://reports.oah.state.nc.us/ncac/title%2015a%20-%20environmental%20quality/chapter%2018%20-%20environmental%20health/subchapter%20a/15a%20ncac%2018a%20.2665.pdf
- https://www.wake.gov/departments-government/public-health/fairs-festivals-and-fundraisers
- https://www.ncagr.gov/divisions/standards/weights-and-measures/standards-weights-and-measures-inspections
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