Selling at and running markets in Tennessee.
In Tennessee, special event vendors and promoters register for sales tax with the Department of Revenue for each event. Home-kitchen foods fall under the Food Freedom Act, which the Department of Agriculture says needs no state permit. Event food booths are permitted through local health departments of the Department of Health.
Updated
Sales tax.
Tennessee special event sales tax registration
Each vendor registers for sales tax for the specific event: vendors with an existing Tennessee account ask the Department to add the event, and vendors without one submit the Special Event Vendor Registration. Vendors registered only for the event file a return due the 20th of the month after the event ends.
- Who
- Organizer and vendors
- From
- Tennessee Department of Revenue
- When
- Vendors and promoters selling at a short-term special event such as an arts and crafts show or holiday market
Selling homemade food (cottage food).
At a glance: no registration or permit. Compare all 50 states.
Tennessee Food Freedom Act (home-based food, T.C.A. 53-1-118)
The Department says foods made in a home kitchen in accordance with the Act are exempt from the state's licensing, permitting, inspecting, packaging and labeling laws, except when the Department of Health is investigating a reported foodborne illness. A 2025 amendment effective July 1, 2025 extended the Act to certain time/temperature controlled foods. The Department says it issues no permits, licenses or inspections for products made under this law.
- Who
- Vendors
- From
- Tennessee Department of Agriculture
- When
- Producing and selling homemade food from a home-based kitchen in Tennessee
Temporary food permits.
Temporary food service establishment permit
The Department of Health says its Environmental Health specialists work in all local health departments and permit food establishments under the Tennessee food safety law. Davidson, Hamilton, Knox, Madison and Shelby counties are contract counties responsible for their own permitting and inspections. The Department's food rules require a permit before operating and an application at least 15 calendar days before opening.
- Who
- Organizer and vendors
- From
- Tennessee Department of Health, Environmental Health (local health departments; contract counties run their own)
- When
- Food service at an organized temporary event. The state rules define a temporary food establishment as one operating at a fixed location in conjunction with an organized temporary event for more than one day and not more than fourteen consecutive days.
- Fee
- $30.00 permit fee for temporary food service establishments (Tenn. Code Ann. 68-14-713, 2014 version)
- Timing
- Application at least 15 calendar days before the date planned for opening
Farmers markets and produce.
Farmers Market Food Unit permit
The Department says these permits are for farmers market vendors who serve food from improvised setups. Applicants complete a survey, the health department in their home county reviews it, and they bring their required improvised equipment to a pre-operational permitting appointment at the local health department. A separate permit is needed for each unit operated at the same time.
- Who
- Vendors
- From
- Tennessee Department of Health, Environmental Health
- When
- Vendors preparing and serving food at Tennessee farmers markets using improvised rather than permanent equipment for handwashing, food preparation, temperature control and similar functions
Business registration.
State and city business tax
The Department says that if a business grosses $100,000 or more it should register for and remit business tax, which consists of a state business tax and a city business tax. It adds that, with a few exceptions, all businesses that sell goods or services must pay the state business tax, and that some cities enact their own.
- Who
- Vendors
- From
- Tennessee Department of Revenue
- When
- Businesses conducting business in a Tennessee county or incorporated municipality, with a gross receipts threshold stated by the Department
What the state asks of market organizers.
Tennessee treats the event promoter as a sales tax registrant for each event: the promoter registers the event location and dates with the Department of Revenue (marking the application as Special Event Promoter), receives a letter to hand to every vendor, and files and pays tax on taxable sales. Official page
City and county permits in Tennessee.
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 special events guidance read for this page is a November 2021 Department of Revenue webinar deck. Its companion support-site articles (revenue.support.tn.gov) are behind a bot check and could not be opened (Blocked: https://revenue.support.tn.gov/hc/en-us/articles/360058445671); confirm current steps with the Department at revenue.support@tn.gov or 615-253-0600.
- The $30.00 temporary food permit fee comes from the Tennessee Code text posted by the Department of Health (2014 version) and matches the Nashville Metro pamphlet; the Department of Health's current web pages do not state a fee, so confirm with the local health department.
- The Tennessee Department of Agriculture page on the Food Freedom Act does not list sales limits, labeling or signage conditions; read the statute (T.C.A. 53-1-118) or ask the Department of Agriculture. Nothing was found on an official state page about sign requirements.
- The state business tax page lists a $100,000 gross receipts figure for when to register; whether a small market vendor needs a city or county business license is local (ask the county or city clerk).
- Vendors without a current Tennessee sales tax account use the Department's Application for Registration for Special Events: https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/special_events/special_event_vendor_reg.pdf
Common questions.
Do I need a sales tax permit to sell at a craft fair in Tennessee?
Tennessee special event sales tax registration (Tennessee Department of Revenue): Each vendor registers for sales tax for the specific event: vendors with an existing Tennessee account ask the Department to add the event, and vendors without one submit the Special Event Vendor Registration. Vendors registered only for the event file a return due the 20th of the month after the event ends.
Can I sell homemade food at a farmers market in Tennessee?
Tennessee Food Freedom Act (home-based food, T.C.A. 53-1-118) (Tennessee Department of Agriculture): The Department says foods made in a home kitchen in accordance with the Act are exempt from the state's licensing, permitting, inspecting, packaging and labeling laws, except when the Department of Health is investigating a reported foodborne illness. A 2025 amendment effective July 1, 2025 extended the Act to certain time/temperature controlled foods. The Department says it issues no permits, licenses or inspections for products made under this law.
Who issues temporary food permits for events in Tennessee?
Temporary food service establishment permit (Tennessee Department of Health, Environmental Health (local health departments; contract counties run their own)): The Department of Health says its Environmental Health specialists work in all local health departments and permit food establishments under the Tennessee food safety law. Davidson, Hamilton, Knox, Madison and Shelby counties are contract counties responsible for their own permitting and inspections. The Department's food rules require a permit before operating and an application at least 15 calendar days before opening.
What does Tennessee require of market and event organizers?
Tennessee treats the event promoter as a sales tax registrant for each event: the promoter registers the event location and dates with the Department of Revenue (marking the application as Special Event Promoter), receives a letter to hand to every vendor, and files and pays tax on taxable sales.
Do I need a state business license to be a vendor in Tennessee?
State and city business tax (Tennessee Department of Revenue): The Department says that if a business grosses $100,000 or more it should register for and remit business tax, which consists of a state business tax and a city business tax. It adds that, with a few exceptions, all businesses that sell goods or services must pay the state business tax, and that some cities enact their own.
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.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/misc/special-events.pdf
- https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/special_events/special_event_vendor_reg.pdf
- https://www.tn.gov/agriculture/consumers/food-safety/tennessee-food-freedom-act.html
- https://www.tn.gov/health/eh.html
- https://www.tn.gov/content/dam/tn/health/program-areas/eh/TDH-Food-Rules.pdf
- https://www.tn.gov/content/dam/tn/health/documents/Tennessee_Food_Safety_Act.pdf
- https://www.tn.gov/revenue/taxes/business-tax.html
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