Selling at and running markets in Texas.

Texas Sales and Use Tax Permit (Texas Comptroller of Public Accounts): Texas treats market sellers as engaged in business in the state, so they need a sales tax permit even for a temporary booth unless an exemption such as the occasional-sales exemption applies. Apply through the Comptroller's online registration, by mail or at a field office. Event promoter sales tax responsibility (Texas Comptroller of Public Accounts): Promoters are treated as sellers too and must collect and remit tax on their own sales and on sales by people at the event who have no active permit and no exemption. Checking vendors' permits is how an organizer avoids that exposure.

Texas Cottage Food Production Operations (Texas Department of State Health Services): Cottage food operators do not need a food establishment permit or inspection, and local health entities may not require a license or fee for selling directly to consumers. Registration with DSHS is required for operators selling time and temperature control foods and for cottage food vendors who resell others' products. The operator must complete an accredited food handler course, and products must be packaged and labeled, including the private-residence disclosure. The annual gross income threshold is $150,000. Meat, poultry, seafood, ice products, low-acid canned goods, cannabis products and raw milk are excluded.

Temporary Food Establishment Permit (DSHS jurisdiction) (Texas Department of State Health Services, or the local city, county or public health district where one has jurisdiction): A single-event permit covers one booth at one event for up to 14 consecutive days; a multiple-event permit covers one booth at multiple events for 2 years. DSHS says that if the event is in an area permitted and inspected by a city, county or public health district, the vendor must contact that agency for permitting.

Under Texas Comptroller guidance, an event promoter must collect and remit sales tax on sales by vendors who lack an active Texas sales tax permit, unless those sales are exempt. For vendors claiming the occasional-sales exemption, the promoter needs a letter from the seller and both must keep records for four years.

No general state business license (Office of the Texas Governor (Texas Economic Development and Tourism)): The state's start-a-business guide says a general business license is not required in Texas, but specific activities may need licenses, permits or registrations at the federal, state or local level. Sole proprietors using a business name file an assumed name with the county clerk.