BUS-48 - Food Trucks

A person who sells tangible personal property from a vehicle that travels into numerous jurisdictions should register in the jurisdiction of their domicile (i.e., where the seller is based) and carry a copy of their business license when selling in other jurisdictions as proof of licensure.

In the case of food trucks who pay a fee to utilize a commercial kitchen or commissary to prepare food and/or park the food truck, the commercial kitchen or commissary constitutes a location for business tax purposes. The food truck operator should obtain a business license and remit all sales to the jurisdiction in which the commercial kitchen or commissary is located.