Sales Tax Permits for Craft Show Vendors
Last researched September 14, 2026 · Official state tax agency sources only
Do craft show vendors need a sales tax permit?
Usually, yes. In 45 of the 50 states we have researched, a vendor selling taxable handmade goods at a craft show, fair or market owes state sales tax (or, in a few states, a similar gross receipts tax) on those sales — including sellers visiting from out of state. Alaska, Delaware, Montana, New Hampshire and Oregon have no statewide sales tax, though local taxes, business registrations or food rules can still apply. Most states require registering for a permit or license before the show; some offer a per-event option instead. Where a state offers an "occasional sale" exemption, it is usually narrow — check the state guide before assuming it covers a paid-booth craft show.
- 23 states offer a temporary or per-event option (marked in the table).
- In 32 states, event organizers carry their own duties, such as reporting vendor lists or collecting tax.
- Rates and rules change. Each state guide shows the date its rate was confirmed and links every statement to the official source.
Compare states
| State | What vendors need | Cost | State rate | Per-event option | Organizer duties | Confidence |
|---|---|---|---|---|---|---|
| Alabama | Sales Tax License | No charge (online registration service) | 4% | Unclear | None found | Medium |
| Alaska | No state sales tax permit; local municipal/borough sales tax registration where levied; state Alaska Business License | No state sales tax permit; Alaska business license $50/year ($25 for qualifying seniors or disabled veterans); local fees vary | None (no statewide sales tax) | Unclear | None found | Medium |
| Arizona | Transaction Privilege Tax (TPT) License | $12 state fee per location, plus city license fees | 5.6% | Unclear | Yes | High |
| Arkansas | Sales Tax Permit, or per-event special event vendor reporting through promoter (Form ST-370) | $50 permit fee; no fee stated for per-event reporting | 6.5% | Yes | Yes | High |
| California | Temporary Seller's Permit (or sub-permit for existing seller's permit holders) | Free | 7.25% | Yes | Yes | High |
| Colorado | Special Event License (Single or Multiple Event) | $8 per single event; $16 per 2-year multiple-event cycle; $0 for standard sales tax license holders | 2.9% | Yes | Yes | High |
| Connecticut | Sales and Use Tax Permit | $100 | 6.35% | Unclear | None found | High |
| Delaware | Delaware Business License (retailer or transient retailer); gross receipts tax instead of sales tax | Retailer $75; transient retailer (10 days or less) $25; rate list shows additional $15 retail crime fee | None (no statewide sales tax) | Yes | None found | Medium |
| Florida | Certificate of Registration (Form DR-11) | Not stated on official pages reviewed ($100 fee applies for failure to register) | 6% | Unclear | None found | Medium |
| Georgia | Sales and Use Tax Certificate of Registration | Free (original certificate) | 4% | Unclear | None found | Low |
| Hawaii | General Excise Tax (GET) License (GE One-Time Event registration available) | $20 one-time registration fee | 4% | Yes | None found | High |
| Idaho | Seller's Permit (temporary event-specific, temporary all-events, or regular) | Free | 6% | Yes | Yes | High |
| Illinois | Retailers' Occupation Tax registration (REG-1; changing location filer) | Not stated on official pages reviewed | 6.25% | None found | Yes | High |
| Indiana | Registered Retail Merchant Certificate (RRMC) | $25 one-time registration fee per location | 7% | Unclear | None found | High |
| Iowa | Iowa Sales and Use Tax Permit | Free | 6% | None found | Yes | High |
| Kansas | Kansas Retailers' Sales Tax Registration Certificate (or per-event Special Event packet / CTE-50 return for vendors at 4 or fewer events) | No fee for registration | 6.5% | Yes | Yes | High |
| Kentucky | Sales and Use Tax Permit (temporary vendors report on a nonpermit basis via MyTaxes / Form 30A006) | Not stated on official pages reviewed | 6% | Yes | Yes | Medium |
| Louisiana | Louisiana Revenue Account Number (Form R-16019, Fairs, Festivals and Other Special Events box) | Not stated on official pages reviewed | 5% | Yes | Yes | High |
| Maine | Retailer Certificate (sales tax registration) | No fee for registration | 5.5% | Unclear | None found | Medium |
| Maryland | Sales and use tax license (30-day permit or permanent license) | Not stated on official pages reviewed | 6% | Yes | Yes | Medium |
| Massachusetts | Sales and Use Tax Registration Certificate (Form ST-1) | Not stated on official pages reviewed | 6.25% | Unclear | Yes | High |
| Michigan | Sales Tax License (or Form 5089 Concessionaire's Return for 1-2 events/year) | Free | 6% | Yes | None found | High |
| Minnesota | Minnesota Tax ID Number and Sales and Use Tax account | Not stated on official pages reviewed | 6.875% | Unclear | Yes | High |
| Mississippi | Sales Tax Permit | No fee (bond required for businesses without a permanent place of business) | 7% | Unclear | Yes | Medium |
| Missouri | Missouri Sales Tax License (Special Events Application Form 2643S) | Not stated on official pages reviewed | 4.225% | Yes | None found | High |
| Montana | None (no general sales tax; local resort tax registration handled locally) | Not stated on official pages reviewed | None (no statewide sales tax) | Unclear | None found | Medium |
| Nebraska | Nebraska Sales Tax Permit (Nebraska Tax Application Form 20) | Free (no charge by statute; $25/$50 reissuance fee after revocation) | 5.5% | Yes | Yes | High |
| Nevada | Sales & Use Tax Permit (regular); One-Time Special Event Permit held by promoter, with vendor One-Time Sales Tax Return | $15.00 per location (regular Sales & Use Tax Permit) | 6.85% | Yes | Yes | High |
| New Hampshire | None for general goods (no general sales tax); Meals and Rentals Tax Operator's License only if selling taxable meals | Not stated on official pages reviewed | None (no statewide sales tax) | Unclear | None found | High |
| New Jersey | Certificate of Authority (Form CA-1), issued through Business Registration Application Form NJ-REG | Not stated on official pages reviewed | 6.625% | None found | Yes | High |
| New Mexico | New Mexico Business Tax Identification Number (GRT ID) with Special Event filing selection | No fee (There is no fee to register or obtain a Business Tax Identification Number) | 4.875% | Unclear | None found | Medium |
| New York | Certificate of Authority (regular) | Not stated on official pages reviewed | 4% | None found | Yes | High |
| North Carolina | Certificate of Registration (sales and use tax) | Free | 4.75% | Unclear | Yes | High |
| North Dakota | North Dakota Sales and Use Tax Permit | Not stated on official pages reviewed | 5% | Unclear | Yes | High |
| Ohio | Transient Vendor's License (ST 1T) | $50 | 5.75% | None found | Yes | Medium |
| Oklahoma | Oklahoma Sales Tax Permit (special event vendors without a permit may report through the promoter Special Event Permit) | $20.00 every three years (sales tax permit); $50.00 per special event permit application (promoter) | 4.5% | Yes | Yes | Medium |
| Oregon | None (no state sales tax permit; assumed business name registration if not using own name) | Not stated on official pages reviewed | None (no statewide sales tax) | None found | None found | High |
| Pennsylvania | Sales, Use and Hotel Occupancy Tax License (Transient Vendor Certificate for out-of-state vendors) | No application fee (transient vendors: $500 bond) | 6% | Unclear | Yes | Medium |
| Rhode Island | Permit to Make Sales at Retail (flea market vendors: Flea Market Vendor's Permit) | No fee (flea market vendor permit: $120 annual, $40 quarterly, $10 for 30 days) | 7% | Yes | Yes | High |
| South Carolina | Artist & Craftsman License ($20); Retail License ($50) if selling elsewhere; Special Event Return (FC-1) for one-time vendors at admission-charging events | $20 Artist & Craftsman License; $50 Retail License (non-refundable) | 6% | Yes | Yes | High |
| South Dakota | Sales tax license (temporary license required only for Sturgis Rally and State Fair; other special events use organizer-provided special event return) | Not stated on official pages reviewed | 4.2% | Yes | Yes | High |
| Tennessee | Certificate of Registration (sales and use tax); Application for Registration for Special Events for occasional event vendors | Not stated on official pages reviewed (flea market dealer registration: $5 monthly, $15 quarterly, $45 annual; local transient vendor fee $50 per 14 days) | 7% | Yes | Yes | High |
| Texas | Texas Sales and Use Tax Permit | No fee (security bond may be required) | 6.25% | None found | Yes | High |
| Utah | Temporary Sales Tax License and Special Return (TC-790C) | No license fee (Utah Code 59-12-106) | 4.85% | Yes | Yes | High |
| Vermont | Vermont Business Tax Account and sales tax license | Free | 6% | None found | Yes | High |
| Virginia | Certificate of Registration (sales tax); Form ST-50 Temporary Sales Tax Certificate/Return for occasional event vendors | Not stated on official pages reviewed | 5.3% (4.3% state + 1% statewide local) | Yes | None found | Medium |
| Washington | Temporary Registration Certificate (per event); otherwise Business License (UBI) | Temporary Registration Certificate: no fee; Business License Application fee varies | 6.5% | Yes | Yes | High |
| West Virginia | Business Registration Certificate (transient vendors: also Transient Vendor License, TVL-1) | $30 (transient vendors also post $500 security) | 6% | Unclear | None found | Medium |
| Wisconsin | Seller's permit | $20 initial Business Tax Registration fee (2 years); $10 renewal | 5% | Unclear | Yes | High |
| Wyoming | Sales/Use Tax License; Temporary Business Operations application (Occasional Sales for Non-Licensed Vendors) | $60 regular vendor license; temporary application fee not stated on official pages reviewed | 4% | Yes | None found | Medium |
State base rates only; local sales taxes are added in most states. See each state guide for the "as of" date.