CraftShow Events

Sales Tax for Craft Show Vendors in Connecticut

Last researched September 14, 2026 Sources: Connecticut Department of Revenue Services (DRS) High confidence

Short answer

Connecticut vendors need a Sales and Use Tax Permit from DRS to sell at a craft show, flea market or fair, even for one day, and must display it at the booth [1]. Registration costs $100 through myconneCT, and the permit renews automatically every two years at no charge [1][3]. The rate is 6.35% with no local sales taxes, and returns are filed on Form OS-114 [1].

Registration
Sales and Use Tax Permit
Cost
$100
State base rate
6.35% As of: 2026-07-06. Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs

Who needs to register

  • Craft shows are named: a permit is required "if you will be selling at a flea market, craft show, trade show, antique show, fair, etc." [1]
  • Even one day counts: the rule applies "even if you will only be making sales for one day." [1]
  • No minimum sales: the requirement applies "regardless of the number of sales made or the amount of tax collected." [1]
  • Casual sales exception: "These rules do not apply to casual sales or isolated sales" [1], which are "infrequent sales of a nonrecurring nature made by a person not engaged in the business of selling" [1]
  • Register before selling: "You must obtain a Sales and Use Tax Permit before making any sales." [2]
  • Statute: "No person shall engage in or transact business as a seller within this state, unless a permit or permits have been issued" [4]

The permit or registration

  • Name: "Sales and Use Tax Permit" [1]
  • How to register: "Retailers that are required to file the Sales and Use Tax Return may register online through myconneCT." [1]
  • Fee: "There is a $100 fee for registering to collect sales and use tax." [1]
  • Display at events: "You must display the permit prominently at your booth or table." [1]
  • Printable permit: "If you register for sales tax, room occupancy tax, or as an over-the-counter cigarette dealer (retailer), a permit will be available to print." [2]
  • ID needed: registration requires "The Federal Employer Identification Number (FEIN) of the business or the Social Security Number (SSN) of the sole proprietor." [2]
  • Renewal: "Your Sales and Use Tax Permit expires every two years but will be automatically renewed and mailed to you" [3], provided you have no outstanding liabilities or unfiled returns [3]
  • No renewal fee: "There is no charge for renewal or replacement of your Sales and Use Tax Permit." [3]
  • Penalties: failure to obtain a permit "will result in a fine of not more than $500 or imprisonment of not more than three months" [1]
  • Civil penalty: "A penalty of $250 applies for the first day the person engages in business without a seller's permit" [1]

Collecting and filing

  • General rate: "The sales tax rate of 6.35% applies to the retail sale, lease, or rental of most goods" [1]
  • No local tax: "There are no additional sales taxes imposed by local jurisdictions in Connecticut." [1]
  • Seller liability: "you are liable for its payment whether or not you collect it as required from your customers." [2]
  • Return: "Form OS‑114, Connecticut Sales and Use Tax Return, must be filed and paid electronically using myconneCT." [1]
  • File even with no sales: businesses must file "even if no sales were made or no tax is due." [1]
  • Filing frequency: sales are reported "in accordance with your monthly, quarterly, or annual filing frequency assigned by DRS." [1]
  • Due date: "Form OS-114 is due on or before the last day of the month following the end of the filing period." [1]
  • Small sellers: "If you expect your annual tax liability to be $1,000 or less, you may request permission to file an annual return." [3]
  • Advertising: Connecticut law "prohibits a retailer from advertising that the sales tax" on merchandise "will be paid or absorbed by the retailer." [1]

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.

Food and other special cases

  • Meals: DRS lists a "7.35%" rate for "Sales of meals and certain beverages." [1]
  • Nonprofit events: statute exempts "Sales of tangible personal property by nonprofit organizations at bazaars, fairs, picnics, tag sales or similar events" [4], limited to "five such events of a day's duration held during any calendar year." [4]
  • Luxury thresholds that may affect some handmade goods: "Items of jewelry, whether real or imitation, with a sales price of more than $5,000" are taxed at a special rate [1]

Sources

  1. Sales and Use Tax Information (Page Last Reviewed or Updated: 06-Jul-2026) — Connecticut DRS — https://portal.ct.gov/drs/sales-tax/tax-information — permit requirement at craft shows, $100 fee, display, 6.35% rate, no local tax, OS-114 filing, penalties, meals rate
  2. Registering Your Business with DRS — Connecticut DRS — https://portal.ct.gov/drs/businesses/new-business-resource-center/registering-with-drs — myconneCT registration, printable permit, register before selling
  3. Informational Publication 2018(5), Getting Started in Business (Rev. 12/19/2018) — Connecticut DRS — https://portal.ct.gov/-/media/drs/publications/pubsip/2018/ip-2018(5).pdf — two-year automatic renewal, no renewal fee, annual filing option
  4. Chapter 219, Sales and Use Taxes (Conn. Gen. Stat. §§ 12-407 et seq.) — Connecticut General Assembly — https://www.cga.ct.gov/current/pub/chap_219.htm — §12-409 permit requirement; §12-412(94) nonprofit bazaar/fair exemption

What we could not confirm

  • Confidence: high. The DRS Sales and Use Tax Information page (updated July 2026) directly covers craft show and flea market sellers, and the statute agrees.
  • No temporary or per-event permit exists in the sources reviewed. Vendors need the regular permit even for one day. The "temporary permit" in IP 2018(5) is only a printable stand-in issued at registration until the permanent permit arrives, not an event permit.
  • No promoter or organizer duty (such as vendor lists or checking permits) was found in the DRS pages or the chapter 219 sections searched.
  • IP 2018(5) dates from 2018. Some details (such as the Taxpayer Service Center name) may be out of date since the move to myconneCT. Only its renewal and annual-filing statements are relied on here.
  • The old DRS "Vendors at Flea Markets" page (https://portal.ct.gov/DRS/Sales-Tax/Vendors-at-Flea-Markets) now returns "That page is no longer here" and was not used.
  • The 7.35% meals rate appears as a table entry. The pages reviewed did not say whether it applies to prepared food sold at craft shows, so see DRS Policy Statement 2002(2) (not reviewed).