CraftShow Events

Sales Tax for Craft Show Vendors in Iowa

Last researched September 14, 2026 Sources: Iowa Department of Revenue High confidence

Short answer

Iowa issues no temporary permits. Craft vendors need a free, permanent sales and use tax permit that covers any number of events [1][2]. At each show you give the sponsor your name, address and permit number [1]. The rate is 6%, and many areas add a 1% local option tax [3]. Sponsors who don't check permits or get good-faith statements can become liable for the tax [4][5].

Registration
Iowa Sales and Use Tax Permit
Cost
Free
State base rate
6% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://revenue.iowa.gov/permits-licensing/business-permit-registration

Who needs to register

  • Retailers must register: "Retailers with a physical presence in Iowa" must get an Iowa sales and use tax permit [6]
  • No temporary permits: "The Department does not issue temporary tax permits." [1]
  • History: "As of July 1, 2016, the Department no longer issues temporary tax permits." [3]
  • One permit covers all events: a permanent permit lets you sell "at any time during the year without having to obtain a new permit each year or for additional events." [2]
  • Exhibitors who only demonstrate: "Exhibitors who don't sell products do not need tax permits." [1]
  • Businesses with no taxable sales: no permit or returns are needed "if the business does not make any taxable retail sales." [6]
  • Used goods at events: "Tax must still be collected when used items are sold at events" [3]

The permit or registration

  • Name: "Iowa sales and use tax permit" [6]
  • Cost: "These permits are free of charge." [2]
  • Where: "Register via GovConnectIowa and the permit letter will be available electronically under the View Letters action." [2]
  • Start right away: "You may begin to collect tax immediately; your copy will serve as the proof of registration until you receive your account number." [2]
  • Paper option: "Can't register online? Complete the Iowa Business Tax Permit Registration (78-005)" [2]
  • Duration: "Once issued, a permit is effective until it is canceled by the owner or revoked by the Department." [2]
  • At events: "you only need to provide the event sponsor with your name and address, along with your permanent tax permit number." [1]

Collecting and filing

  • Rate: "Iowa's state sales/use tax rate is 6%. Many cities and counties also have a 1% local option tax." [3]
  • Filing frequency: "A sales and use tax permit holder is required to file a return on either a monthly or annual basis." [5]
  • Seasonal sellers: "You may request to be a seasonal return filer if you only make sales in Iowa for 4 or less months each year." [5]
  • Online filing: "Iowa sales and use tax returns are filed electronically through GovConnectIowa." [5]
  • Zero returns: "A return must be filed with zeros if a business does not have sales or taxable purchases to report." [5]
  • Tax-included pricing: "If only the state tax of 6% applies, divide the gross receipts by 1.06" [3]
  • Craft materials bought for resale: vendors can claim the resale exemption "by providing an Iowa Sales Tax Exemption Certificate (31-014) to your supplier." [3]
  • Vendor liability: "If the event sponsor does not collect and remit tax, you may be liable." [5]

Organizer / promoter obligations

  • Statute: a sponsor of "a flea market or a craft, antique, coin, or stamp show or similar event shall obtain from every retailer" proof of a valid permit [4]
  • Alternative: a sponsor may instead obtain "a statement, taken in good faith" that the items sold are not taxable [4]
  • Liability: "Failure to do so renders a sponsor of the event liable for payment of any sales tax, interest, and penalty due" [4]
  • Department summary: "Sponsors must obtain an Iowa tax permit number or a good faith statement from each vendor." [3]
  • Event registration: a sponsor "must register their event on govconnect.iowa.gov within ten days of the event being held." [1]
  • Vendor identification: "Sponsors must identify all vendors making taxable sales at the event to complete the registration process" [1]
  • Exclusions in statute: sponsors do not include "the state fair or a fair as defined in section 174.1." [4]
  • Admissions: "charges to the public for admission to the event are taxable." [3]

Food and other special cases

  • Food: "The taxation of food can be a difficult subject to understand. See Iowa Sales Tax on Food for details." [3]. The food guidance itself was not reviewed.
  • Unprepared food only: the Department's example says a retailer that "only makes retail sales of unprepared food that is exempt from Iowa sales tax" does not need a permit [6]
  • Alcohol at events: "Temporary licenses are for people who want to sell alcoholic beverages on-premises at town celebrations or other special events." [1]

Sources

  1. Special Events Tax Permits — Iowa Department of Revenue — https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/special-events-tax-permits — no temporary permits, vendor info to sponsor, sponsor event registration, exhibitors, alcohol
  2. Business Permit Registration — Iowa Department of Revenue — https://revenue.iowa.gov/permits-licensing/business-permit-registration — free permits, GovConnectIowa, permanent permit
  3. Permits FAQ — Iowa Department of Revenue — https://revenue.iowa.gov/permits-licensing/frequently-asked-questions/permits — 2016 end of temporary permits, 6% and 1% local option, sponsor duties, craft materials
  4. Iowa Code §423.33 (2026) — Iowa Legislature — https://www.legis.iowa.gov/docs/code/423.33.pdf — event sponsor liability
  5. Sales & Use Tax Guide — Iowa Department of Revenue — https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/sales-use-tax-guide — filing frequency, seasonal filer, vendor liability
  6. Permits, Filing Requirements, & Local Option Sales Tax (LOST) — Iowa Department of Revenue — https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/permits-filing-requirements-local-option-sales-tax-lost — who needs a permit; no-taxable-sales example

What we could not confirm

  • Confidence: high. Department of Revenue pages and Iowa Code §423.33 agree: no temporary permits, a free permanent permit, and sponsor verification duties.
  • The sponsor registration timing ("within ten days of the event being held") is ambiguous: it could mean before or after the event. Sponsors should confirm with the Department.
  • The Sales & Use Tax Guide says vendors "may only need" to give the sponsor their details "if the event sponsor is responsible for collecting and remitting tax". This suggests some sponsors collect tax for vendors, but no official procedure for that was found.
  • The statute excludes sponsors of events qualifying as casual sales under §423.3(39). That exemption was not reviewed.
  • Food taxation details ("Iowa Sales Tax on Food") and the Filing Frequencies and Return Due Dates page were not reviewed. Specific thresholds and due dates are therefore not given.
  • Local option tax applies in many but not all jurisdictions. Check the event location (rate pages not reviewed; date checked 2026-09-14).