Selling at and running markets in Utah.

Temporary Sales Tax License and Special Return (TC-790C) (Utah State Tax Commission, Special Events Unit): Each vendor needs a Special Event Taxpayer ID, which is given to each event promoter, and the Tax Commission issues the event-specific license and return once the promoter submits the participant list. The vendor files the return and pays within 30 days after the event ends, using the tax rate where the event takes place.

Cottage Food registration (Utah Department of Agriculture and Food (UDAF), Regulatory Services): Operators need a valid food handler permit and approval through UDAF's inspection and registration process. Products can be sold direct to consumers or to stores for resale, only within Utah, and labels list the food name, ingredients, net quantity, allergens, business contact details and "Home Produced". Home Consumption and Homemade Food Act (Utah Department of Agriculture and Food (UDAF), Regulatory Services): Sales must be in person and direct to the end consumer for home consumption, only within Utah, and not for resale. Products carry a "Not for Resale" disclaimer and an allergen list, meat and raw dairy are excluded, and at a farmers market these items go in a direct-to-sale market or a separately signed section.

Temporary event food service permit from the local health department (Local health departments; Utah Department of Health and Human Services sets state rules): DHHS says Utah's local health departments inspect food service businesses, and UDAF's farmers market guide sends vendors cooking on site for immediate consumption to a local health department permit. Ask the health department covering the event for its application and fee.

Utah's Tax Commission says the promoter of an organized special event must collect each vendor's name, address, phone, Special Event Tax ID, SSN, EIN or sales tax account number, product and email, and send the participant list (form TC-791) so the Commission can issue vendors' event licenses. As of April 2025 vendors need a Special Event Taxpayer ID to take part, and local licensing offices may check vendors' sales tax numbers.

State business registration and local business license (Utah Department of Commerce, Division of Corporations; city, town or county licensing office): The Department of Commerce says that after registering with the Division of Corporations and Commercial Code, a business needs a license from the city, town or county where it operates. The state's business registration covers the Tax Commission, the Department of Commerce and Workforce Services in one application.