Sales Tax for Craft Show Vendors in Georgia

Who needs to register

• Dealers. "Any individual or entity meeting the definition of a 'dealer' in O.C.G.A. § 48-8-2 is required to register for a sales and use tax number" ^[1].
• Casual sales. These are not taxed ^[5]. Under Rule 560-12-1-.07, a casual sale is a sale of property "not acquired or held by the seller for use in the operation of his business or for resale", plus limited business-asset sales up to $500 in 12 months and business liquidations ^[2]. Goods made to sell at craft shows do not fit these categories.
• Out-of-state sellers at conventions and trade shows do not have to register if all of the following are true ^[6]:
  • Those activities are their "sole physical presence in Georgia".
  • They take part for no more than 5 days in any 12 months.
  • They earned no more than $100,000 of net income from such activities in Georgia the prior year.
• They still collect tax. Out-of-state sellers "must collect tax on all sales of tangible personal property made at a convention or trade show in this state", remitting on the Miscellaneous Sales Event form ^[6]. Whether a craft fair counts as a "convention or trade show" was not confirmed.

The permit or registration

• Name: Sales and Use Tax Certificate of Registration ^[1][2].
• Where to apply: Georgia Tax Center, https://gtc.dor.ga.gov/. Online applicants receive a tax account number by email within about 15 minutes ^[1].
• Cost: "No fee is required for the original certificate" (Rule 560-12-1-.09) ^[2].
• Display: the certificate "must be conspicuously displayed at all times at the place for which the certificate is issued" (O.C.G.A. § 48-8-59) ^[1].
• Event-specific form: Form FS-32 "Miscellaneous Sales Event" (rev. 02/17/26) ^[3].
  • Sellers report taxable sales and tax collected for an event.
  • At the close of the event, the form and tax must be "Returned to the Revenue Agent on duty" or "Mailed within 3 days" ^[3].
  • Registered sellers may instead list their sales tax number and include the sales on their regular return ^[3].
  • Whether FS-32 replaces registration for a one-time vendor is not stated.
• Not for craft vendors: the Department's "Special Event Permit" is for selling alcoholic beverages ^[7].

Collecting and filing

• State rate: "The state sales and use tax rate is 4%" (Georgia Sales and Use Tax Rate Chart, effective July 1, 2026). Local rates are added, and the chart lists a combined rate for each county or jurisdiction ^[4]. The Department also lists a chart effective October 1, 2026 through December 31, 2026 ^[4].
• Rate follows the event location: "Collect Georgia sales tax at the rate of the jurisdiction in which the event is held" ^[3].
• Rate lookup: quarterly rate charts at https://dor.georgia.gov/sales-tax-rates-general ^[4].
• Filing for event sales: FS-32 is due at the close of the event or mailed within 3 days ^[3]. Regular filing frequency for occasional event vendors was not found.

Organizer / promoter obligations

• No specific promoter obligation found in official sources. No Georgia rule on craft show, flea market or special event organizers was found in Subject 560-12-1 ^[2].
• FS-32 refers to a "Revenue Agent on duty" at events, which suggests the Department may be present at some events ^[3]. No organizer duty is stated.

Food and other special cases

• Not documented in the official sources reviewed for craft show vendors.

Sources

1. Georgia DOR, "Sales and Use Tax Registration - FAQ" — https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/sales-and-use-tax-registration-faq — dealers must register, GTC registration, displaying the certificate.
2. Ga. Comp. R. & Regs. Subject 560-12-1 (Rules 560-12-1-.07 "Casual Sale" and 560-12-1-.09 "Certificate of Registration") — https://rules.sos.ga.gov/gac/560-12-1 — casual sale definition, no fee for original certificate.
3. Georgia DOR, Form FS-32 "Miscellaneous Sales Event" (rev. 02/17/26) — https://dor.georgia.gov/document/form/miscellaneouseventsfs-32pdf/download — collect at event jurisdiction rate, submit at close of event or within 3 days.
4. Georgia DOR, "Sales Tax Rates - General" and Rate Chart effective July 1, 2026 — https://dor.georgia.gov/sales-tax-rates-general — 4% state rate, jurisdiction rates, quarterly charts including October 1, 2026.
5. Georgia DOR, "Nontaxable Sales" — https://dor.georgia.gov/taxes/business-taxes/sales-use-tax/nontaxable-sales — casual sales not taxed.
6. Georgia DOR, "Out-of-State Sellers" — https://dor.georgia.gov/taxes/sales-use-tax/out-state-sellers — convention and trade show registration exception and collection duty.
7. Georgia DOR, "Special Event For Profit" — https://dor.georgia.gov/special-event-profit — Special Event Permit is for alcoholic beverages.

What we could not confirm

• Confidence: low. Georgia DOR has no publication specifically for craft show or flea market vendors.
• Registration requirement is inferred: the need for an in-state hobby crafter selling at one or two shows to register rests on the general "dealer" definition. O.C.G.A. § 48-8-2 itself was not reviewed.
• FS-32 vs. registration: whether an unregistered seller may use FS-32 without registering is not stated.
• Craft fairs and the trade show exception: whether craft fairs qualify as "convention and trade show activities" for out-of-state sellers is not confirmed.
• Organizer duties: none found. It was not confirmed whether any exist elsewhere, such as in O.C.G.A. Title 48 or local ordinances.
• Rates change quarterly: rates were checked against the July 1, 2026 chart. A new chart takes effect October 1, 2026.
• Before relying on this guide, confirm with the Georgia Department of Revenue or a tax professional.