CraftShow Events

Sales Tax for Craft Show Vendors in Illinois

Last researched September 14, 2026 Sources: Illinois Department of Revenue (IDOR) High confidence

Short answer

Yes. Illinois treats anyone selling at fairs, festivals, flea markets or craft shows as a retailer who must collect sales tax. IDOR says vendors must register even if they sell only at these events, and those who travel to events regularly register as "changing location" filers. Event sales are reported on Form IDOR-6-SETR. Organizers must notify IDOR at least 30 days before the event [1][2].

Registration
Retailers' Occupation Tax registration (REG-1; changing location filer)
Cost
Not stated on official pages reviewed
State base rate
6.25% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://mytax.illinois.gov/

Who needs to register

  • Event sellers are retailers. "If you sell items at flea markets, fairs, festivals, or craft shows, you are a retailer and you must collect and pay Illinois sales taxes" [2].
  • Registration is required even for event-only sellers. Asked "Must I register with IDOR if I sell items only at these special events?", IDOR answers: "Yes. All Illinois business and individual taxpayers, whether they are Illinois residents or not, must register with IDOR for each tax type that they will collect" [1].
  • Changing location filers. "If you routinely travel to special events throughout the year or if you travel to one or more events on an annual basis, you must register with us as a 'changing location' filer" [1].
  • Out-of-state vendors are covered by the same requirement ("whether they are Illinois residents or not") [1]. Pub-113 lists selling "at craft shows, fairs, seminars, and conventions in this State" among situations requiring registration [3].
  • Isolated or occasional sales. "Persons who make isolated or occasional sales thereof do not incur tax liability" (86 Ill. Adm. Code 130.110) [4]. The rule's example involves disposing of used business assets, and IDOR's event guidance does not treat event vendors as occasional sellers [1][4].

The permit or registration

  • Name: Illinois sales tax (Retailers' Occupation Tax) registration through Form REG-1. Event vendors who travel register as "changing location" filers [1][3].
  • Where to apply: MyTax Illinois, https://mytax.illinois.gov/, under "Register a New Business (Form REG-1)". Paper REG-1 processing takes 6-8 weeks [3].
  • Cost: no fee is stated in the sources reviewed.
  • Lead time: none stated for vendors.
  • Event-specific reporting: Form IDOR-6-SETR, "Special Event Tax Collection Report and Payment Coupon", is "generally provided to the vendor by the event organizer" [1]. It is an event-specific return, not a substitute for registration [1].

Collecting and filing

  • State rate: 6.25% for general merchandise (IDOR Sales & Use Taxes page, checked 2026-09-14) [5]. Local taxes administered by IDOR (home rule municipal, mass transit, county school facility, business district and others) are added depending on location [5].
  • Local rate lookup: the Tax Rate Finder in MyTax Illinois [5].
  • Taxes follow the event location: local taxes are allocated to the State and to the city where the event occurs [1].
  • Due date: the IDOR-6-SETR report "is due no later than the 20th day of the month following the month during which the event was held" [1].

Organizer / promoter obligations

  • Who is covered: "Any person who promotes, organizes, or provides retail selling space for concessionaires or other types of sellers" at fairs, festivals, markets, pop-up events, flea markets or craft shows [1].
  • Notice to IDOR: such persons must give IDOR event information "at least 30 days prior to the start of the event" (event name, address, dates, contact person), by email to Rev.SpecialEvents@illinois.gov [1].
  • Vendor packets: IDOR mails a packet for distribution to vendors [1].
  • Vendor information: organizers report vendor details including business name, owner names, permanent address and Illinois account ID [1].
  • Penalty: "Any person who fails to file a report commits a business offense and is subject to a fine not to exceed $250" [1].

Food and other special cases

  • Not documented in the official sources reviewed for this report. Food and nonprofit rules were not covered in PIO-28 as fetched.

Sources

  1. IDOR, PIO-28 "Taxes at Fairs, Festivals/Markets, Pop-up Events, Flea Markets, and Craft Shows" (R-08/25) — https://tax.illinois.gov/individuals/fairs.html — registration required for event-only sellers, changing location filers, IDOR-6-SETR and due date, organizer 30-day notice, vendor information, $250 fine, local taxes by event location.
  2. IDOR, Q&A "I am participating in a one-time special event in Illinois. How do I report sales tax?" — https://tax.illinois.gov/questionsandanswers/answer.162.html — event sellers are retailers who must collect tax.
  3. IDOR, Pub-113 "Registering your Business" — https://tax.illinois.gov/research/publications/pubs/retailers-overview-of-sales-and-use-tax/registering-your-business.html — craft show and fair sellers must register, MyTax Illinois REG-1.
  4. 86 Ill. Adm. Code 130.110 "Occasional Sales" — https://www.ilga.gov/ftp/JCAR/AdminCode/086/086001300A01100R.html — isolated or occasional sales not taxed, with example.
  5. IDOR, "Sales & Use Taxes" — https://tax.illinois.gov/research/taxinformation/sales/rot.html — 6.25% general merchandise rate, locally administered taxes, Tax Rate Finder.

What we could not confirm

  • Confidence: high. PIO-28 is a current, dedicated IDOR publication.
  • Statute not reviewed: the statute behind the organizer reporting duty and $250 fine is not cited in PIO-28. The ILGA statute page returned an error to automated fetch.
  • Rule 130.110 fetch method: the rule page failed WebFetch with a certificate error and was retrieved by direct download from the official ILGA site.
  • Fee: no official statement on whether REG-1 registration is free was found.
  • Q&A page glitch: the IDOR Q&A page showed a mismatched heading when fetched. Only the answer text about special events was used.
  • Rates and holidays: the combined local rate varies by event address, so always use the Tax Rate Finder. The IDOR page also mentions a back-to-school holiday (August 7-16, 2026) that has already passed.