CraftShow Events

Sales Tax for Craft Show Vendors in Arizona

Last researched September 14, 2026 Sources: Arizona Department of Revenue (ADOR) High confidence

Short answer

Arizona charges a transaction privilege tax (TPT) on sellers instead of a traditional sales tax. Craft vendors need a TPT license even if they only sell at special events. The state fee is $12 per location, and city license fees can also apply [4]. The state TPT rate is 5.6%, plus county and city rates [9]. A promoter using a central cash register can handle the tax instead [2][8].

Registration
Transaction Privilege Tax (TPT) License
Cost
$12 state fee per location, plus city license fees
State base rate
5.6% As of: 2026-01-01. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://azdor.gov/transaction-privilege-tax/tpt-license/applying-tpt-license

Who needs to register

  • Event-only vendors are covered: "Even vendors who only do business for special events in Arizona are required to have a license." [4]
  • Handmade goods count as retail sales: "Examples of tangible personal property include, but are not limited to: digital images, handmade items, vehicles, clothing, handmade jewelry" [7]
  • Craft markets are named as retail sales channels: "farmer's markets, pop-up craft markets, flea markets" [7]
  • Calling it a hobby does not settle it: "The sales of crafts may be taxable even if the seller considers the sales a hobby" [8]
  • Regular versus casual selling: "as long as the person making the sale does it on a regular basis and it is not a casual activity." [7]
  • Exception: vendors who only display: "If you are a display only vendor, you do not need a TPT license." [2]
  • Exception: certain nonprofits: "If you are a bona fide 501(c) (3) nonprofit organization" or run qualifying church or lodge food fundraisers "you do not need a TPT license." [2]
  • Exception: young sellers: "persons under the age of 19 may operate a business without a transaction privilege tax (TPT) license" if the business "does not generate more than $10,000 in gross income in a calendar year." [6]
  • Central cash register exception: vendors who sell outside a promoter's central register "will be required to be licensed and to collect and remit tax independently." [2]
  • Employees: vendors "who employ personnel other than family members during the special event may also need to register for Arizona withholding tax." [1]

The permit or registration

  • Name: Transaction Privilege Tax (TPT) license. ADOR describes TPT this way: "commonly referred to as a sales tax, is a tax on vendors for the privilege of doing business in the state." [4]
  • State fee: "The state license fee remains $12 no matter how many special events a vendor attends." [4]
  • Per-location cost: "The cost for each license per location is $12." [4]
  • City licenses: "a separate city license fee is required for each city unless a vendor is currently licensed for the city" [4]
  • How to apply: the application form is the "Arizona Joint Tax Application (JT-1)" [5]. Online applications go through AZTaxes.gov: "Register, file and pay TPT online (except for construction contractors)." [5]
  • Processing: "AZTaxes.gov: TPT license number same day, mailed license certificate 7-10 business days" [5]
  • Fees first: "Licenses are not delivered until fees are paid in full." [5]
  • ID numbers: "Sole proprietors with no employees can use their social security numbers (SSN) as an EIN." [5]
  • Home-based vendors: "a vendor who runs a business out of a home must obtain a license and use the home address as the business address" [4]

Collecting and filing

  • State rate: the rate tables "combine the state's transaction privilege tax rate of 5.6% and the county excise tax rate." [9]
  • Rate table date: "Effective January 1, 2026" [9]
  • Combined rate: "The total tax rate is a combined rate of the state, county and city tax rates." [8]
  • Passing the tax on: "TPT may be shown as an added charge to the sales price using the tax rate tables or factored out of the sales price." [8]
  • Filing frequency: "All taxpayers are required to report transaction privilege taxes monthly unless specifically authorized or required to report less frequently." [8]
  • Due date: "Form TPT-2 or TPT-EZ is due on the 20th day of the month following the month" [8]
  • Timely filing: a return is timely if "received by the department on or before the second to last business day of the month." [8]
  • Retail classification: "Any individual or entity that engages in the sales of tangible personal property have a responsibility to collect and remit transaction privilege tax (TPT)" [2]

Organizer / promoter obligations

  • Vendor list required by statute: the operator of a "swap meet, flea market, fair, carnival, festival, circus or other transient selling event is required to maintain a current list of vendors" [3]
  • List contents: "The list shall include each vendor's name, business' name and business' address." [3]
  • On request: "The department may require an operator, on written notice, to submit a copy of the list to the department at any time." [3]
  • Vendors must give the promoter their details: "Prior to participating in any sales event, vendors must contact the event promoter to provide this information." [2]
  • Optional central cash register: promoters "may obtain a TPT license in order to assume the burden of collecting and remitting tax on behalf of participating vendors" [3]
  • In that case sales go through "the promoter's central cash register and the promoter will be responsible for filing and paying the TPT." [8]
  • The promoter's own receipts can be taxable. This includes when the promoter "charges rent to vendors for spaces within the event venue, or rents tables, chairs or other tangible personal property" [3]

Food and other special cases

  • Food at events: vendors who "sell food or beverages intended for consumption on the premises are subject to transaction privilege tax" under classifications including restaurant & bars [2]
  • Admission-fee events: "If there is an admission fee to the event, all food sales are taxable." [8]
  • Food for home consumption counts as a vendor activity: "selling food for home consumption at events charging an admission fee" [2]
  • Nonprofit food fundraisers: sales "of food and drink for fund raising by churches, lodges and other nonprofit organizations not regularly engaged in the restaurant business" do not need a TPT license [2]
  • City permits: "In addition to the TPT license, many cities require a business permit to conduct business." [8]

Sources

  1. Special Events, Craft Shows & Trade Shows — Arizona Department of Revenue — https://azdor.gov/business/transaction-privilege-tax/special-events-craft-shows-trade-shows — overview, withholding note
  2. Vendors (Special Events) — Arizona Department of Revenue — https://azdor.gov/transaction-privilege-tax/special-events-craft-shows-trade-shows/vendors — vendor licensing, central cash register, exemptions, food
  3. Promoters of Special Events — Arizona Department of Revenue — https://azdor.gov/transaction-privilege-tax/special-events-craft-shows-trade-shows/promoters-special-events — A.R.S. §42-1105(G) vendor list, promoter TPT
  4. TPT License — Arizona Department of Revenue — https://azdor.gov/business/transaction-privilege-tax/tpt-license — $12 fee, event-only vendors, city license fees
  5. Applying for a TPT License — Arizona Department of Revenue — https://azdor.gov/transaction-privilege-tax/tpt-license/applying-tpt-license — JT-1, AZTaxes.gov, processing time
  6. Do I Need a TPT License? — Arizona Department of Revenue — https://azdor.gov/business/transaction-privilege-tax/do-i-need-tpt-license — under-19 exception
  7. Retail Sales Subject to TPT — Arizona Department of Revenue — https://azdor.gov/business/transaction-privilege-tax/retail-sales-subject-tpt — handmade items, craft markets, casual sales
  8. Publication 550, Promoters of Special Events (Sept. 2018) — Arizona Department of Revenue — https://azdor.gov/sites/default/files/2023-03/PUBLICATION_2018_550.pdf — central register, filing frequency, due dates, food
  9. Arizona State, County and City Transaction Privilege and Other Tax Rate Tables (effective January 1, 2026) — Arizona Department of Revenue — https://azdor.gov/sites/default/files/document/TPT_RATETABLE_01012026.pdf — 5.6% state TPT rate

What we could not confirm

  • Confidence: high. ADOR has dedicated vendor and promoter pages for special events and craft shows, and they agree with each other on licensing, fees and promoter duties.
  • Temporary registration: ADOR does not offer a per-event vendor license. Event-only vendors need the regular license. The promoter's central-cash-register arrangement is the only per-event alternative documented. The CSV marks this "unclear" because no page expressly says "no temporary license".
  • Publication 550 is dated September 2018 and may be out of date on details (filing thresholds, addresses). The web pages reviewed in 2026 match it on the core points.
  • The 5.6% rate comes from the January 1, 2026 rate table. ADOR publishes monthly tables (up to October 2026 as CSV), which were not individually checked. City rates change often.
  • City license fees vary by city. They are listed on the JT-1 form, which was not reviewed.
  • The license renewal cycle was not confirmed from the pages reviewed.