Selling at and running markets in Wisconsin.

Wisconsin seller's permit (Wisconsin Department of Revenue): Sellers register for a seller's permit online or on the Business Tax Registration application, then file sales tax returns. Vendors engaged in business with $2,000 or more of taxable sales in a calendar year must hold one. Permits last two years, seasonal sellers can get a permit valid only for the months they list, and out-of-state sellers at a Wisconsin event are liable for Wisconsin tax. Sales tax on operator charges (booths, rentals, electricity) (Wisconsin Department of Revenue): Booth space rental alone is not taxable, but renting a free-standing booth, kiosk or other property, or charging for electricity, can be. Operators' taxable charges are subject to Wisconsin sales tax.

Home bakers: shelf-stable baked goods (court-ordered exception to licensing) (Wisconsin Legislative Council (summary of DATCP licensing law and court decisions)): State statutes generally require a food processing or retail food establishment license to make and sell food, but a circuit court order in Kivirist v. DATCP lets bakers of good character sell shelf-stable nonhazardous baked goods direct to consumers without one. The exception covers baked goods only, and a 2024 Court of Appeals decision let the state enforce licensing on unbaked homemade foods such as candy. Home-canned foods exemption (Pickle Bill) (Wisconsin Department of Agriculture, Trade and Consumer Protection (DATCP)): Producers may sell these products without a license only as direct retail sales within Wisconsin, with a point-of-sale sign and a label showing the canner's name and address, canning date, ingredients and a statement that the product was made in a private home not subject to state licensing or inspection. Sales are limited to no more than $5,000 per year per person, and sales out of the home, online, wholesale or on consignment are not permitted.

Transient Retail Food Establishment License (Wisconsin Department of Agriculture, Trade and Consumer Protection, or the local health department acting as its agent): A transient license is required for food sold at a special event such as a fair, flea market or farmers market. Whether you apply to DATCP or a local agent health department depends on whether the event is in an agent's jurisdiction or in an area the state covers. A license issued in one jurisdiction is recognized at events across the state, though local jurisdictions may inspect and charge an inspection fee.

Event operators must report every seller at a temporary event, including exempt sellers, to the Department of Revenue on Form S-240 within 10 days after the event ends, and the department asks for it before the event starts. A $200 penalty can apply for a first failure and $500 for each later one.

Business Tax Registration (Wisconsin Department of Revenue): New businesses pay the Business Tax Registration fee when registering for permits such as the seller's permit, and the registration certificate shows the expiration date of the permits held. The department is the state registration point for sales tax; the page does not describe a general state business license.