For businesses
How to run a food truck in the US: permits, commissaries and tax
Mosey · November 11, 2026 · 5 min read

A food truck is the cheapest way to put a kitchen in front of a crowd, and the most regulated. You answer to the health department, the fire marshal, the city that lets you park and the state that wants its sales tax, and none of them talk to each other. Here is the national picture, so you know which questions to ask before you spend money on a wrap.
What permits does a US food truck need?
There is no national food truck permit. Each state and county sets its own rules, and most start from the FDA Food Code, a model that regulators adopt with their own changes. The same layers show up almost everywhere:
- A health department permit for the mobile unit, after a plan review or an inspection of the truck.
- A business license from the city or county, and often a separate mobile vending permit.
- A fire safety check, most often for propane and fryers.
- A state sales tax permit, sometimes called a seller's permit.
- Proof of a base for the truck, which is the next question.
Start with the health department of the county where you will sleep the truck, not where you hope to sell. It tells you which of the other offices to call, and in what order.
Do you need a commissary?
The Food Code calls it a servicing area: an operating base the truck returns to regularly to clean the vehicle and equipment, empty waste, refill water tanks and ice bins and load food. Many local regulators ask for a signed agreement with a commissary kitchen or a similar base.
The Food Code's own commentary says the decision to require a commissary or servicing area should rest on the menu, the type of operation and the equipment on board. In practice a truck that grills to order with a large water tank is treated differently from one that opens packaged snacks. Ask your regulator how it decides before you sign a lease on a kitchen you might not need, and ask whether it will accept a commissary in another county.
How do food truck rules change by city?
A lot. Parking distances, hours, zones near restaurants, how long you can stay in one spot and whether you need a lottery for a downtown space are set by the city. A permit from one town rarely lets you sell in the next.
The city guides cover the detail:
- Chicago food truck licenses
- Philadelphia food truck and mobile food business license steps
- Boston food truck permit, health, fire and the city permit
- Minneapolis food truck and food cart licensing
- Nashville food truck permits
- New Orleans food truck permit rules
- Maricopa County mobile food unit permits
State-level guides cover Florida, Texas, Georgia and North Carolina. If you are weighing a first truck against a pop-up, read how to start a pop-up or food truck in a US city.
What changes when you sell at a festival or event?
A single event often needs its own paperwork. The Food Code defines a temporary food establishment as one that operates for no more than 14 consecutive days in conjunction with a single event or celebration. Many health departments issue a temporary permit on top of your regular one, with a deadline and a fee, and some charge extra for a late application. The organizer usually knows the deadline, so ask early.
Sales tax is the part owners forget. You collect it where you sell, so a truck that crosses a state line for a festival may need that state's permit. Rules differ widely. Wisconsin, for example, treats a festival as a temporary event: event operators report their vendors to the Department of Revenue on a temporary event report, and vendors need a seller's permit. Other states issue a one-event permit, or let the organizer register vendors. Check the revenue department's page for the state, ideally a month before the event. The sales tax guide for US food businesses explains what counts as taxable food.
How should you handle card readers and tips?
Almost every truck takes cards, and the reader's tip screen is where your staff's money is made or lost. Three rules apply across the country.
- Tips belong to the staff who earned them. The federal Fair Labor Standards Act bars an employer from keeping any part of employees' tips, and managers and supervisors cannot take from a pool.
- You may deduct the card company's charge on the tip, but no more than the actual charge. Some states ban the deduction.
- A service charge you add to an order is not a tip. The IRS treats it as wages, which go on the employee's Form W-2.
Employees must report cash tips to you by the 10th of the following month unless they total less than $20 in the calendar month. The guide to tip pooling and service charges and the tip reporting guide show how to keep that tidy.
What do most new trucks get wrong?
- Buying the truck before asking the health department what the build must include.
- Assuming a permit from one county works in the next.
- Missing the temporary event deadline and paying the late fee.
- Forgetting sales tax at an out-of-state festival.
- Letting staff split tips by hand with no record.
Keep a single folder, paper or digital, with every permit, inspection report and commissary agreement. When an inspector or an event organizer asks, the owner who can hand it over in a minute gets to open.
More guides for your business:
- How to run a coffee shop in the US
- How to run a bar or brewpub in the US
- How to run a bakery in the US
More in the US guides for food businesses.
Questions
Common questions
Is there one food truck permit for the whole US?
No. States, counties and cities set their own rules. Most start from the FDA Food Code, and you usually need a health permit, a business license, a fire check and a state sales tax permit.
Do I need a commissary for my food truck?
Often, but not always. The FDA Food Code says the decision should rest on the menu, the type of operation and the equipment on the truck. Ask your local health department how it decides.
Can I use one city permit to sell in another city?
Usually not. Parking, vending zones and licensing are set by each city or county, so you need to check the rules where you want to sell.
Do I collect sales tax at a festival in another state?
Generally yes, in the state where you sell. Some states issue a temporary permit for the event and some register vendors through the organizer, so check that state's revenue department before the event.
Can I keep the tips left on my truck's card reader?
Not if you have employees. Federal law bars an employer from keeping employees' tips, and managers and supervisors cannot share in a tip pool. Owners who work the window can keep tips they receive directly.
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