CraftShow Events

Sales Tax for Craft Show Vendors in Alabama

Last researched September 14, 2026 Sources: Alabama Department of Revenue (ALDOR), Sales and Use Tax Division Medium confidence

Short answer

Craft vendors who sell regularly in Alabama generally need a free state sales tax license from the Alabama Department of Revenue, registered online through My Alabama Taxes [2][3]. The state sales tax rate is 4%, and local city and county taxes also apply where you sell, so check the local jurisdiction for each show or market location [1][4][5]. Truly isolated sales by non-businesses are not reportable [6].

Registration
Sales Tax License
Cost
No charge (online registration service)
State base rate
4% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://myalabamataxes.alabama.gov

Who needs to register

  • ALDOR describes sales tax as a tax on retail sales collected from customers: "The tax is collected by the seller from their customer and remitted directly to the state." [1]
  • Retail businesses register with ALDOR to obtain the license: "you must first register your in-state retail business with the Alabama Department of Revenue (ALDOR)." [2]
  • ALDOR's rules require sellers without a fixed store (peddlers) to be licensed: "Peddlers and/or truckers making retail sales of tangible personal property must apply for and obtain a sales tax license." [6]
  • One-off sales by people not in business are treated differently: "The casual or isolated sale by a person not engaged in the business of selling is not required to be reported" [6]
  • Local taxes may require separate registration: "be advised to contact all counties and municipalities in which you do business in order to determine if you should register with them" [1]
  • For flea-market-style selling, ALDOR says to check each location: "check the city and/or county for each vending machine location and each flea market location." [5]

The permit or registration

  • Name: in Alabama the resale certificate is the sales tax license: "In Alabama, a resale certificate is called a Sales Tax License" [2]
  • How to apply: "This can be done online through the My Alabama Taxes (MAT) portal myalabamataxes.alabama.gov." [2]
  • Cost: the online registration system is free: "a service provided by the Alabama Department of Revenue at no charge to the registrant." [3]
  • Timing: "Once you register online, it takes 3-5 days to receive an account number." [3]
  • The license arrives by mail: "A license will be mailed to you later." [2]
  • Annual renewal: "All Alabama Tax Account Licenses must be renewed each November-December" [7]
  • ALDOR's rules allow a bond for sellers with no fixed place of business: peddlers "having no fixed place of business may, as a condition precedent to obtaining a sales tax license" be required to furnish a bond [6]

Collecting and filing

  • State rate: "General: 4%" [4]
  • Local taxes are added on top: "In addition to the state sales tax, local sales taxes are also due, and these rates vary." [1]
  • ALDOR does not administer every local tax: "we do not administer all county or city sales taxes." [1]
  • Default filing is monthly: "Sales tax is due monthly" with returns filed "on or before the 20th day of the month for the previous month's sales." [1]
  • Seasonal sellers may ask for less frequent filing: "You may also request annual filing if you make sales during no more than one 30-consecutive-day period during the preceding calendar year." [1]
  • A semi-annual option also exists for sellers active in short windows: "request semi-annual filing if you make sales during no more than two 30-consecutive-day periods during the preceding calendar year." [1]
  • Low-liability sellers: "You may request annual filing status if the tax liability for the entire preceding calendar year is less than $600." [1]
  • Deadline for changing filing status: "Changes to the filing status can only be requested each year before February 20" [1]
  • Local filing: state-administered local taxes "are required to be filed electronically through My Alabama Taxes (MAT)" [5]
  • Timely filing discount: "Discounts apply for timely filing." [1]

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.

Food and other special cases

  • ALDOR's state rate table lists a lower rate for groceries: "Food/Grocery, Effective 9/1/2025: 2%" [4]. The pages reviewed did not explain whether food prepared for eating at an event gets this rate, so check with ALDOR before applying it.

Sources

  1. Sales Tax — Alabama Department of Revenue — https://www.revenue.alabama.gov/sales-use/sales-tax/ — how sales tax works, local taxes, filing frequency, discounts
  2. How do I obtain or register for a sales tax license? — Alabama Department of Revenue — https://www.revenue.alabama.gov/faqs/how-do-i-apply-or-register-for-a-sales-tax-number/ — license name, registration via My Alabama Taxes, license mailed
  3. Business Tax Online Registration System — Alabama Department of Revenue — https://www.revenue.alabama.gov/sales-use/business-tax-online-registration-system/ — no-charge registration, 3–5 day processing
  4. State Sales and Use Tax Rates — Alabama Department of Revenue — https://www.revenue.alabama.gov/sales-use/state-sales-use-tax-rates/ — 4% general rate, grocery rate
  5. State Administered Cities and Counties List (September 2026) — Alabama Department of Revenue — https://www.revenue.alabama.gov/wp-content/uploads/2022/07/state-admin.pdf — check local jurisdiction per flea market location, MAT filing
  6. Sales and Use Tax Rules (rulebook) — Alabama Department of Revenue — https://www.revenue.alabama.gov/wp-content/uploads/2022/08/Sales_Use_Rulebook.pdf — Rule 810-6-1-.118 (peddlers), Rule 810-6-1-.33 (casual sales)
  7. NOTICE Annual Renewal of Alabama Tax Licenses — Alabama Department of Revenue — https://www.revenue.alabama.gov/notice-annual-renewal-of-alabama-tax-licenses-3/ — annual renewal
  8. State Administered Local Tax Rate Schedule — Alabama Department of Revenue — https://www.revenue.alabama.gov/wp-content/uploads/2022/07/rates.pdf — local rate schedule currency date

What we could not confirm

  • Confidence: medium. Registration, the free license, the rate and filing rules come straight from ALDOR pages. But no ALDOR page reviewed deals specifically with craft shows or temporary vendors, so the vendor-specific parts rest on general rules (peddlers, casual sales).
  • No official temporary or per-event sales tax license was found. The seasonal annual and semi-annual filing options are the closest thing documented.
  • No state-level promoter or organizer duty (such as a vendor list or collecting tax for vendors) was found on ALDOR pages. Some localities that run their own taxes may have their own rules, which were not reviewed.
  • The statute text (Code of Alabama §40-23-6) could not be fetched from the Legislature's site (the old alisondb URL failed). The license requirement is supported here by the ALDOR rulebook and FAQ.
  • The rulebook PDF is hosted under a 2022 upload path. Rules may have been amended since, so check the current Alabama Administrative Code.
  • Local rates change often. The state-administered local list reviewed is dated September 2026, and the local rate schedule [8] states "These Rates Are Current As Of : September 1, 2026".
  • The state rate page shows no effective date for the 4% general rate (date checked 2026-09-14).