Market Vendor permits and licenses in Arizona

The TPT is a tax on the seller for the privilege of doing business, not a sales tax on the buyer, and a crafter (model E), a cooking booth (model D), and a commercial packaged-food maker (model C) almost always need the license. The Arizona line that matters most to a market: whole, uncut grocery food sold for home consumption is exempt from the state retail tax under A.R.S. 42-5102, while prepared and ready-to-eat food, candy served at a cook-to-order booth, and every craft, soap, and art piece are taxable. A grower selling only their own produce, eggs, or honey (model A) is exempt from both the tax and the license under the agricultural producer rules, and a one-time isolated sale is a casual sale that needs no license, but recurring market days are a taxable business that does. A seller under age 19 whose business earns under $10,000 a year is also exempt under A.R.S. 42-5045.

Issued by

Arizona Department of Revenue (ADOR)

Fee

$12 per location for the state portion, paid once. A city you sell in may add its own municipal license fee.

Renewal

Annual, by calendar year. The state does not usually charge to renew, though some cities do.

Processing

Apply through AZTaxes.gov and the license number issues the same day, with the paper certificate mailed in 7 to 10 business days.

Nothing about selling at a market requires forming an entity. A grower (model A) or crafter (model E) almost always operates as a sole proprietor and skips the Commission entirely. The vendor most likely to form an LLC is a commercial maker (model C), or a growing cottage or cooking operation, usually for liability protection. One Arizona catch: a new LLC based outside Maricopa or Pima County must publish a Notice of Formation in an approved newspaper within 60 days of approval, a $30 to $150 cost paid to the paper on top of the Commission fee.

Issued by

Arizona Corporation Commission (ACC), Corporations Division

Fee

$50 to file at regular speed, or $85 with the $35 expedite add-on

Renewal

One-time filing. Arizona LLCs file no annual report (corporations do, at $45 a year).

Processing

About 9 to 11 business days at regular speed, or 1 to 3 business days expedited

Optional under A.R.S. 44-1460, and not a trademark. You register a trade name only when the booth operates under a name different from your own legal name or your filed entity name, which can apply to any of models A through E. The Secretary of State handles trade names for sole proprietors and partnerships; the Corporation Commission does not register or recognize DBAs, so the two offices do not overlap.

Issued by

Arizona Secretary of State, Business Services Division

Fee

$10 to file

Renewal

Every 5 years

Processing

About 3 to 4 weeks when the name needs an availability review

This is the home cook's path (model B), and HB 2042 made it one of the broadest in the country, effective September 14, 2024, under A.R.S. 36-931 and 36-932. You complete an ANSI-accredited food handler course first, then register for free, and there is no annual sales cap. The allowed list now reaches well past baked goods and jam into many refrigerated and time-and-temperature-control foods such as tamales, cheesecakes, custard pies, salsas, fermented and pickled foods, and items made with inspected-source meat. Off the list: alcohol, raw milk, fish and shellfish, and uninspected meat or poultry. Every product carries your name and ADHS registration number, the ingredients and a production date, the home-kitchen and allergen disclaimer set by statute, and the ADHS reporting website, with no home address required. A county may not add its own cottage food fees or inspections on top.

Issued by

Arizona Department of Health Services (ADHS)

Fee

$0 (free). The only real cost is the food handler course, about $10 to $15.

Renewal

Every 3 years, and you update ADHS within 30 days of any change

Processing

Registration is self-service online through myhealthdepartment.com, after you finish the food handler course. Confirm current turnaround with ADHS.

A grower (model A) selling whole, uncut, intact fruits and vegetables raised on their own land needs no food permit and owes no TPT, and cut flowers they grow fall under the same producer exemption. A.R.S. 3-563(A) goes further than most states: it voids any municipal tax or fee a city tries to place on a producer for selling their own food. The exemption ends the instant the produce is cut, mixed, cooked, or plated for eating on site, at which point the item becomes prepared food and the booth becomes a temporary food establishment that needs a county permit.

Issued by

No issuing agency. A statutory exemption under A.R.S. 3-563(A), 42-5061, and the Arizona Food Code (A.A.C. R9-8).

Fee

$0

Renewal

Not applicable

Processing

Immediate; there is nothing to apply for

A grower (model A) may sell their own ungraded "nest run" eggs straight to shoppers or stores without a dealer license under A.R.S. 3-715, but only after sending AZDA a written notice of intent that lists their location, the number of laying hens, and the general area of the state. Sales are capped at 750 dozen a calendar year, cartons sold to retailers must be marked "NEST RUN," and eggs have to be held at 45 degrees Fahrenheit or below. Cross the 750-dozen cap, or sell any graded eggs, and you move into a licensed AZDA producer-dealer arrangement with per-case fees. Selling your own whole eggs at a booth is treated as a farm-direct sale, though a county can still require a food permit for the market itself.

Issued by

Arizona Department of Agriculture (AZDA), Egg Inspection Program

Fee

$0 for a nest run producer; no license or inspection fee

Renewal

Notify AZDA in writing before you start selling each year, and again within 5 days of reaching the 750-dozen limit

Processing

A written notice, with no approval step or waiting period

A beekeeper (model A) selling honey from their own hives at a market owes no TPT and needs no TPT license for those sales, which ADOR states plainly in Ruling TPR18-1. The exemption covers the honey only: the moment the same beekeeper sells beeswax candles, soap, or jewelry, those goods are taxable personal property and the license is required for them. Federal FDA jar labeling applies (common name, net weight, producer name and address), and a beekeeper may instead run their honey through the cottage food program, which carries its own labeling rules.

Issued by

No issuing agency. A statutory exemption under A.R.S. 3-563(A), confirmed by ADOR TPT Ruling TPR18-1.

Fee

$0

Renewal

Not applicable

Processing

Immediate; nothing to apply for

A booth that cooks, heats, samples beyond a small taste, or serves food for immediate eating (model D) is a temporary food establishment under the Arizona Food Code. The requirement is statewide, but ADHS delegates licensing and inspection to each county, so the permit is issued and priced locally and its amount lives on your city page. A cottage food cook (model B) is not a temporary food establishment just for selling cottage foods at a market, but the moment they cook or serve on site they cross into model D and need this permit too.

Issued by

Your county health department, under the Arizona Food Code (A.A.C. R9-8) and ADHS delegation (A.R.S. 36-136)

Fee

Set and charged by the county, so there is no statewide figure. See your city page for the local amount.

Renewal

Per event or per season, as the issuing county sets it, and not transferable between counties

Processing

Counties commonly want the application 2 to 4 weeks before the event. Confirm with the county running your market.

A commercial maker (model C) producing bottled sauce, salsa, jam, or roasted coffee for resale or wholesale, beyond what the cottage food program allows, must work out of a licensed and inspected kitchen and hold a county food establishment license. Arizona law bars licensing a home kitchen as a commercial establishment, with cottage food as the only home exception, so a model C vendor rents time in a shared commercial kitchen, leases their own, or uses a co-packer. Dairy is licensed by the AZDA Animal Services Division and meat or poultry by the AZDA Meat and Poultry Division, and an acidified or low-acid canned product also pulls in the federal canning steps that live on the vertical. The county issues and prices the license, so the amount is on your city page.

Issued by

Your county health department under ADHS delegation (A.A.C. R9-8). Dairy and meat or poultry products are licensed by AZDA instead.

Fee

Set and charged by the county, plus a plan review fee. See your city page for the local amount.

Renewal

Annual

Processing

A plan review and pre-opening inspection that can run several weeks to a few months. Contact the county early.

Any vendor who weighs goods in front of the customer to set the price runs a commercial device that must be licensed with AZDA under A.R.S. 3-3451, which can apply to any of models A through E: a grower weighing produce, a beekeeper weighing bulk honey, a roaster selling coffee by the pound, or a soap maker pricing bars by weight. The scale must carry a National Type Evaluation Program certificate, so a budget scale without NTEP approval is not legal for trade. Pre-packing honey into fixed-price 8-ounce jars at home needs no license, but live weighing at the booth does, and a missed renewal triggers a 20 percent penalty.

Issued by

Arizona Department of Agriculture (AZDA), Weights and Measures Services Division

Fee

$12 a year for a scale up to 500 pounds, the usual market size, rising to $18 up to 2,000 pounds and $36 up to 7,500 pounds (A.R.S. 3-3452)

Renewal

Annual

Processing

A licensed technician files a Placed-In-Service Report, then AZDA reviews it and invoices the fee. Allow a few weeks.

Arizona has no single statewide food handler card; each county decides what its food booths must hold. A cottage food cook (model B) is the exception, since A.R.S. 36-932 requires an ANSI-accredited course before they can register with ADHS, and that certificate is good statewide. A cooking or sampling booth (model D) follows the rule of whichever county issues its temporary food permit, and both Maricopa and Pima require an accredited card. A grower (model A) and a craft vendor (model E) need none. Because the rule and any fee are set county by county, the dollar figure lives on your city page.

Issued by

No single statewide issuer. Counties set the requirement for food booths; ANSI-accredited providers issue the certificate.

Fee

Provider-set, commonly $10 to $15 for an accredited online course

Renewal

Every 3 years

Processing

Immediate on passing the online course

For a market vendor this lands narrowly. The Arizona Food Code requires a licensed food establishment to keep a certified manager as the person in charge, so a commercial maker (model C) running a licensed kitchen needs one. A cooking booth (model D) may or may not, depending on the county, the menu, and the length of the event, and a single-day booth is often granted a waiver. A cottage food cook (model B), a grower (model A), and a craft vendor (model E) do not need it. Confirm with the county health department before your first event.

Issued by

ANSI-accredited certification bodies (ServSafe, NRFSP, Prometric), under the Arizona Food Code (A.A.C. R9-8)

Fee

Set by the exam provider, commonly about $125 to $200. Confirm with your provider.

Renewal

Every 5 years

Processing

The course and exam usually fit in a single day