Selling at and running markets in Virginia.

Temporary Sales Tax Certificate/Return (Form ST-50) (Virginia Department of Taxation (Virginia Tax)): The vendor collects sales tax at the rate of the locality where the event is held and files the ST-50 with payment by the 20th of the month after the event. The form lists a 5.3% general rate and 6% in the Northern Virginia, Hampton Roads and Central Virginia regions. Permanent sales tax account for frequent event sellers (Virginia Department of Taxation (Virginia Tax)): Virginia Tax says vendors at more than three events a year must register a sales tax account, and seasonal sellers can register as a seasonal business so they file only for the months they sell. Registration is done online through Virginia Tax's business registration page.

Home food processing exemptions (low-risk foods, acidified vegetables, honey) (Virginia Department of Agriculture and Consumer Services (VDACS), Food Safety Program): Under the exemption in Va. Code 3.2-5130, qualifying home producers need no VDACS inspection, permit or annual inspection fee, but must label products and sell only inside Virginia directly to individuals for their own use, at any location including a market. They cannot sell for resale, on consignment, to businesses or across state lines. Acidified vegetable products are capped at $9,000 in annual gross sales and honey at 250 gallons.

Temporary Food Establishment (TFE) permit (Virginia Department of Health (VDH), local health department): VDH issues the permit through the local health department where the booth operates, after a pre-operational inspection. Event coordinators can file an Event Coordinator Application telling the health department the dates, number of food vendors and water and wastewater arrangements.

Virginia Tax's rule for fairs and flea markets says the Department may authorize a sponsor or operator to remit the tax collected by the vendors at the event; an operator who wants that arrangement must apply to the Department in writing. The rule does not require a vendor list. A 1992 Tax Commissioner ruling also describes an organizer obtaining a single temporary registration covering all sellers at the event, which is optional.

Local business license (BPOL) (Virginia counties, cities and towns (usually the Commissioner of the Revenue)): Virginia has no general state business license; the Code lets each county, city or town levy its own license fee and license tax. The Code caps the fee for issuing a license at $100 for localities over 50,000 people, $50 for 25,000 to 50,000 and $30 for smaller ones, and bars localities from taxing sellers of farm or domestic products they grow or produce outside the regular market houses and sheds. Register a business with Virginia Tax (Virginia Department of Taxation (Virginia Tax)): Virginia Tax says new businesses register online for state taxes and receive a tax account number and sales tax certificate when they register for retail sales tax. It notes some businesses must also register with the State Corporation Commission and points to Business One Stop for state and local registrations.