CraftShow Events

Sales Tax for Craft Show Vendors in Arkansas

Last researched September 14, 2026 Sources: Arkansas Department of Finance and Administration (DFA), Sales and Use Tax Section High confidence

Short answer

Craft shows are "special events" under Arkansas law, and the usual exemption for isolated sales does not apply there [1][3]. Vendors without a sales tax permit collect tax at each event and pay it daily through the promoter on DFA forms [1][2]. Vendors with a permit ($50) report directly to DFA [3][4]. The state rate is 6.5%, plus local tax [1].

Registration
Sales Tax Permit, or per-event special event vendor reporting through promoter (Form ST-370)
Cost
$50 permit fee; no fee stated for per-event reporting
State base rate
6.5% As of: 2013-07-01. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/

Who needs to register

  • Craft shows are special events: the statutory list includes "(vi) Craft shows; (vii) Flea markets;" [1]
  • No isolated-sale exemption at events: "The isolated sale exemption does not apply to items sold at special events." [3]
  • Vendors without a permit still collect tax: "Vendors that do not have a retail sales tax permit must collect sales tax on all sales" and pay it "to the promoter at the end of the event." [3]
  • Vendors with a permit: they "will continue to report their sales to the Sales and Use Tax Section" by giving the promoter their permit number [3]
  • ID required for per-event reporting: "Special event vendors are required to provide a Federal Identification Number (FEIN) or Social Security Number (SSN)." [2]
  • Nonprofits: "Vendors who are a church or nonprofit charitable organization are not required to collect the tax under this provision." [3] However, "charitable organizations whose sales compete with for-profit businesses are required to collect the tax." [3]
  • Excluded fairs: special events "shall not include any county, district, or state fair or the four states livestock show that has been approved" to receive state funds [1]

The permit or registration

  • Option 1, per-event reporting through the promoter (no permit): vendors "remit the tax daily, along with a daily sales tax report, to the promoter or organizer." [1]
  • The vendor form is the ST-370: vendors "who fail to remit the ST-370 Vendor Form" with tax due "shall be subject to assessment of tax, penalty, and interest." [2]
  • Payment method: "The vendor must make his or her check payable to the department and place the check, along with the reporting form, into the envelope" [3]
  • Option 2, a regular sales tax permit registered with DFA: "$50.00 sales tax permit fee to be paid electronically upon submission" [4]
  • Processing time for a permit: "Please allow up to 2 weeks for processing" [4]
  • Permit address: "Location address cannot be a Post Office Box" [4]
  • Outstanding balances: "Other tax liabilities must be cleared before a new permit will be issued" [4]
  • DFA is the issuing office: "This department issues sales tax permits and completes the business closure process." [6]

Collecting and filing

  • State rate: "The current state sales tax rate is 6.5%." [1]
  • The rate table lists "State Sales and Use Tax" at "6.500%" with an effective date of "07/01/2013" [5]
  • Local tax also applies: "Local sales tax is also to be collected with the rate dependent on the location of the event." [1]
  • Daily reporting at events: "Special event vendors shall file daily special event sales tax reports with organizers or promoters during the special event" [1]
  • Local rates are supplied at the event: the promoter packet includes "A list of cities and counties with local sales and use tax (along with the applicable tax rates)" [3]
  • Permit holders file with DFA. The 2026 due-date calendar lists the "Sales & Use Tax Monthly Report for previous month" [7]
  • Unpaid vendor tax: "any unpaid tax, penalty, and/or interest may result in a lien filing." [2]

Organizer / promoter obligations

  • Registration: "Promoters or organizers of special events must register with the Department of Finance and Administration" and obtain a permit or a "sales tax reporting number." [3]
  • Deadline for the application: "Promoter Application must be completed and returned no later than Two Weeks prior to the start of your event." [2]
  • Forms to vendors: promoters "shall provide to special event vendors special event sales tax reporting forms and any other information which may be required by the director." [1]
  • Forwarding: "Within thirty (30) days following the conclusion of the special event, the organizer or promoter shall forward all daily reports and payments" to DFA [1]
  • The rule also sets a deadline: the promoter forwards the report and payment "by the twentieth of the month following the month in which the event ends." [3]
  • Vendor list: "The promoter will need to provide a vendor list of all vendors who attended/participated at the special event." [1]
  • Liability limits: "Promoters and organizers shall not be liable for unreported taxes of special event vendors." [1] However, they "shall be liable for their failure to remit to the director sales taxes which are remitted to them by special event vendors." [1]
  • Promoter's own charges: "If tangible personal property (tables, tablecloths, chairs, etc.) is rented to the vendors, the 1% Short Term Rental Tax must be collected" [1]
  • Admissions: "The sales of tickets or admission fees to the event are subject to state and local sales tax." [1]

Food and other special cases

  • Alcohol: "If you sold alcoholic beverages of any kind at the event you must collect and remit Sales Tax on these sales." [1]
  • Camping: "The furnishing of camping spaces is subject to the 2% Tourism Tax in addition to state and local sales tax." [1]
  • Parking: "Charges for parking are also subject to state and local tax." [1]
  • Groceries: DFA's rate table lists a "State Reduced Food Tax" of "0.000%" effective "01/01/2026" [5]. The pages reviewed did not say whether food prepared for eating at an event qualifies.

Sources

  1. Special Event Sales Tax Info — Arkansas DFA — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/special-event-sales-tax-info/ — special event rules, 6.5% rate, text of Ark. Code Ann. §26-52-518, promoter duties
  2. Application for Special Event Promoter / Special Event Promoter's Sales Tax Information (Form ST-371, rev. 03/22/2024) — Arkansas DFA — https://www.dfa.arkansas.gov/wp-content/uploads/PromoterApplication.pdf — ST-370 vendor form, FEIN/SSN, two-week deadline, liens
  3. 26 CAR § 30-1129, Special events — Exception to isolated sales exemption — Code of Arkansas Rules (official) — https://codeofarrules.arkansas.gov/Rules/Rule?levelType=section&titleID=26&chapterID=33&subChapterID=241&partID=971&subPartID=9369&sectionID=63038 — isolated sale exception, vendor procedure, permit holders, nonprofits
  4. Register for a Tax Account — Arkansas DFA — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/register-for-a-tax-account/ — $50 permit fee, requirements, processing time
  5. State Sales & Use Tax Rates — Arkansas DFA — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/sales-use-tax-rates/state-sales-use-tax-rates/ — 6.500% rate effective 07/01/2013; reduced food tax
  6. Sales & Use Tax — Arkansas DFA — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/ — DFA issues sales tax permits
  7. Due Dates (Sales & Use Tax) — Arkansas DFA — https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/due-dates/ — monthly report due dates

What we could not confirm

  • Confidence: high. The statute (§26-52-518), the rule (26 CAR § 30-1129), DFA's special event page and the promoter application all describe the same process.
  • Deadline conflict: the statute and DFA page say promoters forward reports within 30 days after the event, while the rule says by the 20th of the month after the month the event ends. Promoters should confirm the current deadline with DFA (501-682-7003).
  • The vendor ST-370 form itself was not reviewed. DFA sends it to promoters in vendor packets, and no downloadable copy was found.
  • Filing frequency for permit holders (monthly versus quarterly or annual thresholds) was not confirmed beyond the monthly due-date calendar.
  • Rate: 6.5% has been in effect since 07/01/2013 according to DFA. The state reduced food tax dropped to 0.000% on 01/01/2026. Local rates change quarterly and depend on the event location.
  • The permit fee ($50) is from the online registration page. Whether it is ever waived or refunded was not found.