CraftShow Events

Sales Tax for Craft Show Vendors in Kansas

Last researched September 14, 2026 Sources: Kansas Department of Revenue (KDOR) High confidence

Short answer

Kansas vendors at craft shows must collect sales tax, even if they sell only once a year [1]. Vendors at four or fewer Kansas events a year can pay through a special event tax packet or the CTE-50 return instead of registering [1][3]. Those at more events must register, which is free [1]. The rate is 6.5% plus local taxes [2]. Coordinators must notify KDOR and submit vendor lists [1].

Registration
Kansas Retailers' Sales Tax Registration Certificate (or per-event Special Event packet / CTE-50 return for vendors at 4 or fewer events)
Cost
No fee for registration
State base rate
6.5% As of: 2015-07-01. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://www.ksrevenue.gov/specialsalesevents.html

Who needs to register

  • Everyone selling must collect: "Kansas requires that all persons and entities making retail sales" in Kansas "collect and remit sales tax, even if selling only one time per year." [1]
  • Nonprofits included: "This includes not-for-profit organizations." [1]
  • Craft shows named: "Special events include but are not limited to craft shows, trade shows, flea markets, art shows, farm markets" [1]
  • Registration or event packet: vendors "must have either a Kansas sales tax registration certificate or agree to remit the tax collected immediately after the event" using the event packet [1]
  • Threshold for registering: "Vendors attending more than four events in Kansas annually are required to register their business for a Kansas sales tax number." [1]
  • Regular events: "If an event is held regularly such as monthly each such event monthly session is considered a separate event." [1]

The permit or registration

  • Registration: "Your Retailer's Sales Tax Number and Certificate will be available upon completion of the online application." [1]
  • Paper option: "The Business Tax Application (Form CR-16) is available on our web site or by calling 785-296-4937." [1]
  • Cost: "There is no fee for registration." [1]
  • Per-event option for occasional vendors: "You may choose to complete a special event return and file using a packet provided specifically for the events you attend." [1]
  • Generic return: the CTE-50 "is intended for special event vendors who sell 4 or fewer times in Kansas yearly." [3]
  • Registered sellers must not use CTE-50: "Do not use this form if you have a Kansas sales tax number in your business name." [3]
  • Tax clearance: some events require one. "A certificate of tax clearance will verify all promoters, coordinators and/or vendors are compliant with tax laws before an event begins." [1]

Collecting and filing

  • State rate: "Kansas imposes a 6.5 percent (effective July 1, 2015) percent state retailers' sales tax, plus applicable local taxes" [2]
  • Local taxes: "Cities and counties in Kansas may also levy a local sales tax." [2]
  • Packet filers' due date: with the packet, "the return and payments are due within 25 days of the end of the event." [1]
  • Registered filers: "you must follow the filing frequency requirements on your personal sales tax account." [1]
  • File even with no sales: "You must file a return even if there were no taxable sales." [3]
  • Tax-included pricing: "the vendor must post, in a conspicuous location, a sign stating 'All prices include sales tax'." [1]
  • Liability: "You are responsible for sales tax whether you intentionally collected it or not." [1]
  • Local rate lookup: use Publication KS-1700 or the tax rate locator, entering "the address where the customer is taking possession of the item being sold" [1]

Organizer / promoter obligations

  • Notification and vendor list: coordinators "Must provide the KDOR with notification of their events and a list of all participating vendors" [1]
  • List contents: "Business name, Business address, Business owner name, Business phone number, Business email address, Business tax ID number" [1]
  • Deadline: send the list to KDOR "within 14 days of the conclusion of the event." [1]
  • All vendors must be listed: "including those with sales that may be exempt from sales tax or those only displaying and not selling merchandise." [1]
  • Packets: "Request packets, 30 days prior to the event by completing the Event Packet Request Form (CTE-51)." [1]
  • Distribute packets: "Distribute all materials furnished by the Department of Revenue to participating vendors." [1]
  • Educate vendors: "Educate participants of the state and local sales tax rate for the jurisdiction on the date(s) of the show." [1]
  • CTE-51 agreement: "By requesting sales tax packets, you agree to remit a list of your event vendors to the KDOR within two weeks after the event." [4]

Food and other special cases

  • Prepared food: "Yes, sales tax is required on prepared food sales. There are reduced tax rates for food sales." [1]
  • Prepared food definition includes "Food sold in a heated state or heated by the seller" [1]
  • Admissions: "admissions to any place providing amusement, entertainment or recreation services require sales tax." [1]
  • Alcohol tastings by farm wineries, microbreweries and microdistilleries: special events "are monitored and regulated by the Alcoholic Beverage Control (ABC)" [5]

Sources

  1. Special Events, Craft Shows, Trade Shows — Kansas Department of Revenue — https://www.ksrevenue.gov/specialsalesevents.html — who must collect, packets, four-event threshold, coordinator duties, FAQs, food
  2. Sales (Retailers) — Kansas Department of Revenue — https://www.ksrevenue.gov/bustaxtypessales.html — 6.5% state rate effective July 1, 2015; local taxes
  3. Form CTE-50, Special Event Sales Tax Remittance Return — Kansas Department of Revenue — https://www.ksrevenue.gov/pdf/cte-50.pdf — generic event return for vendors selling 4 or fewer times
  4. Form CTE-51, Special Event Coordinator's Sales Tax Packet Request — Kansas Department of Revenue — https://www.ksrevenue.gov/pdf/cte-51.pdf — packet request and vendor list agreement
  5. How to register to enter a Special event online — Kansas Department of Revenue (ABC) — https://www.ksrevenue.gov/pdf/RegisterSpecialEvent.pdf — alcohol special events

What we could not confirm

  • Confidence: high. KDOR has a detailed special events page covering vendors and coordinators, backed by its own forms.
  • Conflicting deadlines for event-packet filers: the special events page says returns are due "within 25 days of the end of the event" and elsewhere mentions submitting the generic CTE-50 "up to 30 days after the event", while the CTE-50 says tax "is due immediately after the conclusion of each event." Vendors should file promptly.
  • Vendor list deadline: the web page says 14 days, and the CTE-51 says "within two weeks". These agree.
  • Reduced food tax rates are mentioned, but the specific current state rate on food was not quoted from an official page reviewed. Check KDOR for the current food rate.
  • Local rates vary by jurisdiction (Publication KS-1700). They were not reviewed.
  • Rate date: 6.5% "effective July 1, 2015" per KDOR.