Selling at and running markets in Washington.
Washington vendors collect retail sales tax (6.5% state plus a local rate) and need a state business license, or a free Temporary Registration Certificate for one-off events from the Department of Revenue. Home bakers need a WSDA Cottage Food Permit. Food booths get temporary permits from the local health department, and event promoters must verify vendors' tax registration.
Updated
Sales tax.
Retail sales tax
Sellers collect sales tax from customers and remit it as trust funds with their excise tax return. The state rate is 6.5% and the local rate varies by location, based on where the customer receives the goods.
- Who
- Vendors
- From
- Washington State Department of Revenue
- When
- Businesses making retail sales in Washington, including at events.
Temporary Registration Certificate
Each certificate covers one event only. Register online or through a local field office, no earlier than six months before the event, and file the certificate form within 10 business days after the event; it cannot be filed online.
- Who
- Vendors
- From
- Washington State Department of Revenue
- When
- A business with no more than two events per year in Washington, each lasting no longer than one month, such as home, garden or craft shows, antique shows or fairs. Not available to established Washington businesses or those needing another agency's permit.
- Fee
- There is no fee for a Temporary Registration Certificate
Selling homemade food (cottage food).
At a glance: license or permit, a $355 state fee, sales up to $35,000 a year. Compare all 50 states.
Cottage Food Operation Permit
A WSDA permit and kitchen inspection are required before selling. Annual gross sales are capped at $35,000, sales must be in person and in state (no shipping, mail order, wholesale or consignment), only foods listed on the permit may be sold, and a copy of the permit must be displayed at the sale location.
- Who
- Vendors
- From
- Washington State Department of Agriculture (WSDA), Food Safety Program
- When
- Making non-potentially hazardous foods such as baked goods, candies, jams, jellies, dry spice blends or dry tea blends in a primary residential kitchen and selling them directly to consumers, including at farmers markets and craft fairs.
- Fee
- $355 for a 2 year permit
- Timing
- Approximately 8-10 weeks
Temporary food permits.
Temporary food establishment permit
The state food code makes the local board of health, acting through the local health officer, the regulatory authority that issues the operating permit, so you apply to the health department for the county where the event is held. The regulator may limit menu items or preparation steps, and the person in charge needs a valid food worker card.
- Who
- Vendors
- From
- Local health jurisdictions under the state Retail Food Code (WAC 246-215), with the Department of Health
- When
- Food booths operating at a fixed location with a fixed menu for not more than 21 consecutive days in conjunction with a single event such as a fair or festival.
- Timing
- Apply at least fourteen calendar days before intending to provide food service, or as otherwise required by the regulatory authority
Farmers markets and produce.
Farmers market produce sales: WSDA inspection exemptions and produce safety
WSDA's handbook says certain tree fruits, asparagus and potatoes need state quality inspection, but growers selling their own at a farmers market anywhere in Washington are exempt when under daily pound limits. Farms with produce sales over $25,000 fall under the federal Produce Safety Rule, with exemptions for farms that mainly direct market.
- Who
- Vendors
- From
- Washington State Department of Agriculture
- When
- Growers selling their own fresh fruits and vegetables directly to consumers at a Washington farmers market.
Business registration.
Business license (Business Licensing Service)
Apply through the Business Licensing Wizard online or by mail; you receive a Unified Business Identifier (UBI) number needed for tax filings. Corporations, partnerships, LLCs and LLPs file with the Secretary of State first.
- Who
- Vendors
- From
- Washington State Department of Revenue
- When
- Businesses that sell products requiring sales tax collection, use a name other than their legal name, need city, county or state endorsements, plan to hire within 90 days, or earn $12,000 or more a year.
- Timing
- Online applications take approximately 10 business days, plus 2-3 additional weeks if city or state endorsements are needed
What the state asks of market organizers.
A special event promoter (someone who organizes, operates or sponsors an event and contracts with vendors) must make a good faith effort to verify every vendor selling goods or services has a Department of Revenue tax registration number, put that requirement and a number field in written vendor contracts, keep each vendor's name, address and number for one year, and give the Department a vendor list within 20 days of a written request. Penalties include $100 per unregistered vendor, with exclusions for nonprofit-benefit events and events charging vendors $200 or less. Official page
City and county permits in Washington.
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 farmers-market entry cites WSDA's Small Farm and Direct Marketing Handbook fact sheet (2019 edition); crop lists and daily limits can change year to year, so confirm with the WSDA Fruit and Vegetable Inspection Program.
- The Department of Health temporary events page was not found; the state-level source for temporary food permits is the Retail Food Code (WAC 246-215). Fees and event deadlines are set by each local health jurisdiction, such as Public Health - Seattle & King County (see the Seattle entry).
- The Department of Revenue business license page states the application fee only through a link; the fee is not reproduced here.
Common questions.
Do I need a sales tax permit to sell at a craft fair in Washington?
Retail sales tax (Washington State Department of Revenue): Sellers collect sales tax from customers and remit it as trust funds with their excise tax return. The state rate is 6.5% and the local rate varies by location, based on where the customer receives the goods. Temporary Registration Certificate (Washington State Department of Revenue): Each certificate covers one event only. Register online or through a local field office, no earlier than six months before the event, and file the certificate form within 10 business days after the event; it cannot be filed online.
Can I sell homemade food at a farmers market in Washington?
Cottage Food Operation Permit (Washington State Department of Agriculture (WSDA), Food Safety Program): A WSDA permit and kitchen inspection are required before selling. Annual gross sales are capped at $35,000, sales must be in person and in state (no shipping, mail order, wholesale or consignment), only foods listed on the permit may be sold, and a copy of the permit must be displayed at the sale location.
Who issues temporary food permits for events in Washington?
Temporary food establishment permit (Local health jurisdictions under the state Retail Food Code (WAC 246-215), with the Department of Health): The state food code makes the local board of health, acting through the local health officer, the regulatory authority that issues the operating permit, so you apply to the health department for the county where the event is held. The regulator may limit menu items or preparation steps, and the person in charge needs a valid food worker card.
What does Washington require of market and event organizers?
A special event promoter (someone who organizes, operates or sponsors an event and contracts with vendors) must make a good faith effort to verify every vendor selling goods or services has a Department of Revenue tax registration number, put that requirement and a number field in written vendor contracts, keep each vendor's name, address and number for one year, and give the Department a vendor list within 20 days of a written request. Penalties include $100 per unregistered vendor, with exclusions for nonprofit-benefit events and events charging vendors $200 or less.
Do I need a state business license to be a vendor in Washington?
Business license (Business Licensing Service) (Washington State Department of Revenue): Apply through the Business Licensing Wizard online or by mail; you receive a Unified Business Identifier (UBI) number needed for tax filings. Corporations, partnerships, LLCs and LLPs file with the Secretary of State first.
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://dor.wa.gov/taxes-rates/retail-sales-tax
- https://dor.wa.gov/open-business/types-businesses/temporary-businesses
- https://dor.wa.gov/forms-publications/publications-subject/tax-topics/special-event-promoters-requirements
- https://dor.wa.gov/open-business/apply-business-license
- https://agr.wa.gov/services/licenses-permits-and-certificates/summary-descriptions/cottage-food-permit
- https://app.leg.wa.gov/WAC/default.aspx?cite=16-149-040
- https://app.leg.wa.gov/RCW/default.aspx?cite=69.22.050
- https://agr.wa.gov/cottagefood
- https://app.leg.wa.gov/WAC/default.aspx?cite=246-215-09200
- https://app.leg.wa.gov/WAC/default.aspx?cite=246-215-01115
- https://app.leg.wa.gov/WAC/default.aspx?cite=246-215-08300
- https://cms.agr.wa.gov/WSDAKentico/Documents/DO/RM/RM/37_SellingFreshFruitsAndVegetables.pdf
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