Selling at and running markets in West Virginia.

Collect sales tax at fairs, festivals and flea markets (West Virginia State Tax Department (Tax Division)): The Tax Division says people who regularly and routinely sell at flea markets are in business and must register and collect sales tax, and only occasional yard sales (no more than four a year, 48 hours each) are treated as isolated sales. Its fairs-and-festivals guide says merchandise sales of any kind are subject to sales tax. Transient vendor license (West Virginia State Tax Department (Tax Division)): A transient vendor needs a business registration certificate, a transient vendor license (form TVL-1) and security posted with the Tax Commissioner before selling, and must carry and publicly display the license. The application also requires written notice of the locations and dates where the vendor will sell.

Homemade non-potentially hazardous foods (no permit) (West Virginia Department of Agriculture): State law exempts producing and selling non-potentially hazardous foods from licensing, permitting and inspection, provided the producer sells to the consumer (in person or remotely) or through an agent or third-party vendor and follows the Department's labeling standards on contents and sources. The exemption does not excuse sellers from tax or business registration, and local governments cannot ban these sales except at government-owned or government-sanctioned venues and temporary events of 14 days or less. Potentially hazardous homemade foods: cottage food vendor permit (West Virginia Department of Agriculture, Regulatory Programs): These vendors must register with the Department for a potentially hazardous cottage food vendor permit and pass a Department kitchen inspection before selling, and many products also need a process authority letter, label review and training certificate. The permit is valid in all counties and products may be sold only within West Virginia. The Department's page lists an emergency cottage food rule filed in 2026, so check it for current terms.

Temporary food establishment permit (Local health departments, under the West Virginia Department of Health (Office of Environmental Health Services)): The state says permitting and inspecting food establishments is the responsibility of local health departments, and a sanitarian must inspect and approve the booth before a permit is issued. Vendors use the SF-5B application, which any local health department can supply; a fee and a food handler's card may be required.

Business registration certificate (West Virginia State Tax Department (Tax Division)): The Tax Division says a business registration certificate is required before engaging in business activity, applied for through the Business for West Virginia website or form BUS-APP. A separate certificate is needed for each business location and it stays valid until the name, location or ownership changes.