CraftShow Events

Sales Tax for Craft Show Vendors in Indiana

Last researched September 14, 2026 Sources: Indiana Department of Revenue (DOR) High confidence

Short answer

Craft vendors in Indiana, including transient merchants who sell temporarily, must get a Registered Retail Merchant Certificate (RRMC) through INBiz before selling [2][3]. There is a one-time $25 registration fee [3]. The state sales tax is 7% [4]. Returns are generally filed monthly, but low-volume or seasonal sellers may file annually or seasonally [2]. Some counties and cities have their own merchant or vendor licenses [2][4].

Registration
Registered Retail Merchant Certificate (RRMC)
Cost
$25 one-time registration fee per location
State base rate
7% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://inbiz.in.gov/taxes-fees/tax-registration

Who needs to register

  • Transient merchants are covered: sales tax "also applies to transient merchants, defined in IC 25-37-1 as one who engages in temporary business in Indiana." [2]
  • Register before selling: "Before selling at retail in Indiana, a merchant is required to obtain a Registered Retail Merchant Certificate (RRMC) from the department." [2]
  • Crafts: "Persons selling arts, crafts and items not suitable or intended for human consumption are retail merchants and must register and collect sales tax" [3]
  • Examples of taxable items listed by DOR include "potholders; bird houses, candles; cut flowers and flower arrangements" [3]
  • General rule: "If your business sells goods or tangible personal property, you'll need to register to collect a seven percent sales tax." [1]

The permit or registration

  • Name: "Registered Retail Merchant Certificate (RRMC)" [1]
  • Where: "You can register to collect sales tax and obtain a Registered Retail Merchant Certificate (RRMC) via InBiz." [1]
  • Fee: "There is a one-time registration fee of $25.00." [3]
  • Per location: retail merchants must "pay a one-time $25 registration fee, per location." [4]
  • Display: "You'll need one certificate on display for each business location, if you have more than one retail address." [1]
  • Renewal: "The RRMC must be renewed every two years." [4] Renewal is automatic: "If all tax filings and payments are current, you will automatically be sent your renewed certificate." [4]
  • Separate from local licenses: "an RRMC is not the same as a Transient Merchant License and does not grant the same authority." [2]
  • County vendor license: "You will need to contact your county clerk's office to apply for a vendor's license." [4]
  • County transient merchant license: a license "must also be obtained from the county auditor of the county in which the merchant intends to do business, if the county so requires." [2]
  • City licenses: "Some Indiana cities and towns have merchant licensing requirements as well" [2]
  • Penalties: merchants selling without a certificate "are subject to imprisonment and a fine (Class A misdemeanor)." [2]

Collecting and filing

  • Rate: "Indiana's sales tax is 7%." [4]
  • Return form: merchants "file sales tax returns (Form ST-103) based on their taxable sales volume for the preceding calendar year" [2]
  • Frequency: "Sales tax returns are primarily due on a monthly basis, unless the retail merchant has annual collections of less than $1,000" [2]
  • Seasonal filing: a merchant open only in certain months "can be permitted by the department to file on a seasonal basis" [2]
  • Due date: monthly returns "are due on the 30th day of the month following the close of the reporting period" [2]. If average monthly tax exceeds $1,000, returns "must be filed by the 20th day of the month following the close of the reporting period." [2]
  • Where to file: returns can be filed through "the Indiana Taxpayer Information Management Engine (INTIME)" [2]
  • Zero returns: "Even if no tax is due for a particular period, a return must still be filed" [2]
  • Late returns: "Late filed returns are subject to a penalty of up to 20%, and a minimum penalty of $5." [1]

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.

Food and other special cases

  • Exempt food: sellers of food for human consumption "are not required to charge and remit sales tax on these items, as these items are exempt from sales tax." [3]
  • Food-only sellers: they need not register as a Retail Merchant "if food is the only type of property that they sell." [3]
  • Not exempt: the exemption "does not apply to items such as candy, soft drinks and prepared food items such as sandwiches, soups" [3]
  • Mixed sellers: "If the person sells both taxable and nontaxable items, the person is required to register with the department." [3]
  • Local food and beverage tax: "the sale of prepared food may be subject to a food and beverage tax" in counties or municipalities with that tax [2]

Sources

  1. Sales Tax — Indiana Department of Revenue — https://www.in.gov/dor/business-tax/sales-tax/ — RRMC, InBiz registration, display, late filing penalty
  2. General Tax Information Bulletin #102, Collection of Tax from Transient Merchants (March 2023) — Indiana Department of Revenue — https://www.in.gov/dor/files/gb102.pdf — transient merchants, RRMC, county/city licenses, filing frequency and due dates, penalties, food and beverage tax
  3. Sales Tax Information Bulletin #70, Farm Markets (April 2023) — Indiana Department of Revenue — https://www.in.gov/dor/files/sib70.pdf — arts and crafts sellers must register, $25 fee, food exemption
  4. Business Tax FAQs — Indiana Department of Revenue — https://www.in.gov/dor/business-tax/business-tax-faqs/ — 7% rate, RRMC renewal, county vendor license, $25 per location

What we could not confirm

  • Confidence: high. DOR bulletins directly address transient merchants and arts and crafts sellers, and they agree with the DOR sales tax pages and FAQs.
  • No temporary or event-specific state registration was found. Transient merchants use the regular RRMC.
  • No DOR guidance was found that places any sales tax duty on craft show or flea market promoters or organizers.
  • Bulletin #102 (March 2023) says Parke County was then the only county requiring a Transient Merchant License. This may have changed and was not verified with counties.
  • The Business Tax FAQs direct vendors to county clerks for a "vendor's license", while Bulletin #102 refers to county auditors for a "Transient Merchant License". Check locally.
  • Food exemption details (Sales Tax Information Bulletin #29) and county food and beverage tax rates were not reviewed.
  • The 7% rate page is undated (date checked 2026-09-14).