Sales Tax for Craft Show Vendors in California

Who needs to register

• Handcrafted items are covered. "You are required to have a permit if you are selling, even temporarily, new or handcrafted items or used items you purchased for the purpose of reselling to others" ^[1]. People selling "new or used merchandise in California, including handcrafted items, are generally required to hold a seller's permit" ^[2].
• Temporary sellers. "If you will be selling items at a location for less than 90 days, you are considered a temporary seller" ^[1]. Temporary permits "cover a selling period of 90 days or less at one location" for people with no permanent place of business ^[1].
• Existing permit holders. If you already hold a permit for a permanent place of business, "you must register for a sub-permit for each of your temporary locations" ^[1].
• Occasional sellers. "If your taxable sales are infrequent, you may not be required to obtain a seller's permit". The example given is a garage sale "no more than twice in a 12-month period" ^[1]. Nothing reviewed suggests regular craft show selling counts as occasional.
• Itinerant vendors. "As of January 1, 2022, itinerant vendors no longer qualify as a person who is not required to hold a seller's permit" ^[2].
• Out-of-state sellers: no guidance specific to out-of-state event vendors was found. The permit rules above are not limited to California residents ^[1][2].
• No dollar threshold for in-person event sellers was found.

The permit or registration

• Name: Temporary Seller's Permit, or a sub-permit if you already hold a regular seller's permit ^[1].
• Where to apply: CDTFA Online Services, https://cdtfa.ca.gov/services/ ^[1], or a CDTFA office ^[2].
• Cost: "Obtaining a temporary seller's permit is easy and free" ^[1].
• Lead time: "You may obtain a temporary seller's permit 90 days prior to your business start date" ^[1]. You must give a start and end date for each temporary location ^[1].
• Temporary registration: yes, the temporary seller's permit ^[1].

Collecting and filing

• Base rate: "The statewide tax rate is 7.25%" ^[4]. The CDTFA rates page lists current rates effective July 1, 2026 and shows new rates coming October 1, 2026 (checked 2026-09-14). Most areas add district taxes of 0.10% to 2.00% ^[4].
• Local rate lookup: the CDTFA map at https://maps.cdtfa.ca.gov/ ^[4]. Use the event's address.
• Filing for temporary permits: returns are due "on or before the last day following the month after the temporary sales location closes" ^[1].
• State-designated fairgrounds: retailers selling on "the land of a California state-designated fair" must report those sales on a separate line of the sales and use tax return, starting July 1, 2018 ^[5].

Organizer / promoter obligations

• Written evidence from every seller. Operators of swap meets, flea markets and special events must get "written evidence that the seller is the holder of a valid seller's permit", or a written statement that the seller is not offering taxable items ^[6].
• No evidence, no space. Per the CDTFA publication: "You may not rent space to sellers unless they give you the written documentation described in this publication" ^[3].
• Form CDTFA-410-D. This form ("Swap Meets, Flea Markets, or Special Events Certification to Operator") records the seller's business name, address, phone, driver license or ID number, items sold, and permit number or reason none is required ^[2][3].
• Penalty: up to $1,000 for each seller the operator did not keep records for, where that seller needed a permit and did not have a valid one ^[3][6].
• Record keeping: operators should keep the documents for at least four years ^[3].
• Vendor lists: operators may be required, up to three times a year, to send a list of vendors within 30 days of notice ^[6].

Food and other special cases

• Cold food to go: sellers who sell only exempt items, such as cold food "to go" (with exceptions), may not need a permit ^[2].
• Nonprofit and cottage food sellers: not covered in the pages reviewed.

Sources

1. CDTFA, "Temporary Sellers" — https://cdtfa.ca.gov/industry/temporary-sellers/ — temporary permit definition, free, apply up to 90 days ahead, sub-permits, handcrafted items, occasional sellers, return due date.
2. CDTFA, Publication 111 "Sellers and Vendors" (rev. February 2024) — https://cdtfa.ca.gov/formspubs/pub111/sellers-and-vendors.htm — handcrafted items, CDTFA-410-D contents, exceptions, itinerant vendor change.
3. CDTFA, Publication 111 "Operators of Swap Meets, Flea Markets, or Special Events" (rev. February 2024) — https://cdtfa.ca.gov/formspubs/pub111/ — operator documentation duty, $1,000 penalty, four-year retention.
4. CDTFA, "California City & County Sales & Use Tax Rates" — https://cdtfa.ca.gov/taxes-and-fees/sales-use-tax-rates.htm — 7.25% statewide rate, district taxes, rate map, July 1, 2026 effective rates.
5. CDTFA, "Tax Guide for Reporting Requirement for Sales on State-Designated Fairgrounds" — https://cdtfa.ca.gov/industry/state-designated-fairgrounds/ — separate reporting of fairground sales.
6. CDTFA, Sales and Use Tax Law, Revenue and Taxation Code §6073 — https://cdtfa.ca.gov/lawguides/vol1/sutl/6073.html — operator written evidence requirement, penalty up to $1,000, vendor lists.

What we could not confirm

• Confidence: high. CDTFA publishes guidance specific to temporary sellers and event operators.
• Out-of-state vendors: no guidance addressing them at events specifically was found.
• Which district rate applies: the pages reviewed did not state explicitly that the district rate follows the event location. Pub 111's "Additional Information" page only points to Regulations 1595, 1602, 1603 and 1699 and Publications 22 and 107, which were not reviewed.
• Rates change quarterly: the rates page already flags new rates for October 1, 2026, so check again after that date.
• Separate CA-level fees: the pages reviewed did not address any other state-level fees for craft vendors.