Selling at and running markets in North Dakota.
In North Dakota, organizers of special events with 25 or more vendors send the Tax Commissioner a vendor list within 20 days, and vendors selling taxable goods need a sales tax permit. The Cottage Foods Act allows unlicensed sales of homemade foods. Temporary food stands are licensed by a local public health agency or state Food and Lodging.
Updated
Sales tax.
North Dakota sales tax permit
The state's guidance says businesses selling taxable items apply for a North Dakota Sales Tax Permit through ND TAP. The special event reporting instructions say not all event attendees are required to have a permit, and vendors unsure should call the Registration Section at 701.328.1241.
- Who
- Vendors
- From
- North Dakota Office of State Tax Commissioner
- When
- Businesses selling products or services subject to sales tax, including vendors at special events such as art or craft shows, flea markets and bazaars.
Special event vendor list
The organizer submits a list of vendors, with their sales tax permit numbers where known, on the Special Event Vendor Reporting Form (Excel or PDF) to salestax@nd.gov. Vendors without a permit should not be turned away.
- Who
- Organizer
- From
- North Dakota Office of State Tax Commissioner
- When
- Anyone who promotes or organizes a special event (such as a craft show, flea market, trade show or bazaar) with 25 or more vendors. Events organized for the exclusive benefit of a nonprofit, with all net proceeds going to it, are excluded.
- Timing
- Submit within 20 days of the event
Selling homemade food (cottage food).
At a glance: no registration or permit. Compare all 50 states.
North Dakota Cottage Foods Act
State agencies and political subdivisions may not require licensure, permitting, inspection, packaging or labeling for cottage food sales, but sellers must tell the buyer the food is not licensed or inspected and post the home-kitchen consumer advisory or label the product. Uninspected meat products are excluded, and cottage food cannot be resold through food establishments or food stores except whole, unprocessed fruits and vegetables.
- Who
- Vendors
- From
- North Dakota Health and Human Services
- When
- Individuals selling baked goods, jams, jellies and other food and drink products made in a home kitchen directly to informed end consumers for home consumption, including at farmers markets and farm stands.
Temporary food permits.
Temporary food service establishment license
The location of the stand determines whether a local public health agency or the state Food and Lodging unit licenses and inspects it, and there is no reciprocity between jurisdictions. Applications are requested by contacting the Food and Lodging office.
- Who
- Vendors
- From
- Local public health agency or North Dakota Health and Human Services, Food and Lodging
- When
- Any food stand or food service that does not operate more than 14 days in a row at one location.
- Timing
- Submit the license application at least 10 days prior to event
What the state asks of market organizers.
North Dakota requires the organizer of a special event with 25 or more vendors to submit a list of vendors to the Office of State Tax Commissioner within 20 days of the event. The organizer should ask vendors for their sales tax permit numbers, but vendors without a permit should not be turned away. Official page
City and county permits in North Dakota.
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: https://www.tax.nd.gov/user/businesses/formspublications/sales-use-tax/special-events and the Tax Commissioner PDF guidelines returned 403 to direct requests; the special events page and vendor reporting form were read through the fetch tool instead. The Special Events Guideline itself was not read, so the exact rules for when a vendor needs a permit are not recorded; ask the Registration Section (701.328.1241). No permit fee or temporary permit is stated on the pages read.
- The Department of Health and Human Services temporary food page states no fee; ask Food and Lodging or the local public health unit for the fee.
- Farmers market and business registration topics are omitted: the Department of Agriculture farmers market page read states no vendor rules, and no official page was read stating whether a state business license applies. Ask the North Dakota Secretary of State (701-328-2900) and the Department of Agriculture Local Foods specialist (701-328-2659).
Common questions.
Do I need a sales tax permit to sell at a craft fair in North Dakota?
North Dakota sales tax permit (North Dakota Office of State Tax Commissioner): The state's guidance says businesses selling taxable items apply for a North Dakota Sales Tax Permit through ND TAP. The special event reporting instructions say not all event attendees are required to have a permit, and vendors unsure should call the Registration Section at 701.328.1241. Special event vendor list (North Dakota Office of State Tax Commissioner): The organizer submits a list of vendors, with their sales tax permit numbers where known, on the Special Event Vendor Reporting Form (Excel or PDF) to salestax@nd.gov. Vendors without a permit should not be turned away.
Can I sell homemade food at a farmers market in North Dakota?
North Dakota Cottage Foods Act (North Dakota Health and Human Services): State agencies and political subdivisions may not require licensure, permitting, inspection, packaging or labeling for cottage food sales, but sellers must tell the buyer the food is not licensed or inspected and post the home-kitchen consumer advisory or label the product. Uninspected meat products are excluded, and cottage food cannot be resold through food establishments or food stores except whole, unprocessed fruits and vegetables.
Who issues temporary food permits for events in North Dakota?
Temporary food service establishment license (Local public health agency or North Dakota Health and Human Services, Food and Lodging): The location of the stand determines whether a local public health agency or the state Food and Lodging unit licenses and inspects it, and there is no reciprocity between jurisdictions. Applications are requested by contacting the Food and Lodging office.
What does North Dakota require of market and event organizers?
North Dakota requires the organizer of a special event with 25 or more vendors to submit a list of vendors to the Office of State Tax Commissioner within 20 days of the event. The organizer should ask vendors for their sales tax permit numbers, but vendors without a permit should not be turned away.
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.tax.nd.gov/new-businesses-and-contractors/starting-new-business
- https://www.tax.nd.gov/specialevents
- https://www.tax.nd.gov/sites/www/files/documents/forms/business/sales-use/special-events/special-event-vendor-reporting-form.pdf
- https://www.hhs.nd.gov/health/food-and-lodging/cottage-food
- https://ndlegis.gov/cencode/t23c09-5.pdf
- https://www.hhs.nd.gov/health/food-and-lodging/food-and-beverage-establishments/temporary-food
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