1. Food Vendors must have a New York State Sales Tax ID #. There is no charge for this. This can be obtained here
2. An annual Temporary Food Service Establishment (TFSE) permit is required to sell or serve food at a fixed location for a temporary period of time. This requirement applies to selling food from vending booths, stands, kiosks, vehicles or carts at special events. Examples of special events include street fairs, flea markets, carnivals, circuses, public exhibitions, advertising campaigns, business promotions, religious or fraternal organization functions, or transitory gatherings. The cost is $70 per year.