CraftShow Events

Sales Tax for Craft Show Vendors in Michigan

Last researched September 14, 2026 Sources: Michigan Department of Treasury High confidence

Short answer

It depends on how often you sell. Vendors at more than two Michigan events a year must have a sales tax license, which is free. Vendors at only one or two events a year may instead file Form 5089, the Concessionaire's Sales Tax Return, within 30 business days of each event. Either way, they owe 6% sales tax. Michigan has no local sales tax [1][2].

Registration
Sales Tax License (or Form 5089 Concessionaire's Return for 1-2 events/year)
Cost
Free
State base rate
6% As of: 2026-09-14 (date checked; Form 5089 tax year 2026). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://mto.treasury.michigan.gov

Who needs to register

  • More than two events a year. "If you make retail sales at more than two events in Michigan per year, you must have a sales tax license" [1].
  • One or two events a year. You "may complete Form 5089, Concessionaire's Sales Tax Return and Payment, or, if you prefer, you may apply for a sales tax license" [1].
  • Everyone owes the tax. Vendors must "remit sales tax on all sales of tangible personal property from an event at a Michigan location to an end user ('retail sales') at the rate of 6%" [2].
  • Out-of-state vendors: Form 5089 is addressed to anyone "operating in Michigan" as a vendor [2]. The FAQ's out-of-state section covers remote sales into Michigan, not event sales [1].
  • Don't double file. Do not file Form 5089 if the business is already registered for sales and/or withholding tax [2].

The permit or registration

  • Name: Sales Tax License [1].
  • Where to apply: Michigan Treasury Online (MTO) eRegistration, https://mto.treasury.michigan.gov, or paper Form 518 "Registration for Michigan Taxes" [1][2]. "eRegistration is authenticated within 10-15 minutes"; mailed forms take 4-6 weeks [1].
  • Cost: "No, there is not a fee for a sales tax license" [1].
  • Term: licenses "are issued yearly and are valid January - December of the tax year listed on the license" [1].
  • Lead time: none required. "You are not required to wait for your sales tax license to arrive to begin selling items at retail" [1].
  • Event-specific option: Form 5089 (2026 Concessionaire's Sales Tax Return, rev. 04-25) serves vendors at one or two events a year [1][2].

Collecting and filing

  • Rate: "Michigan has no city, local, or county sales tax. The state sales tax rate is 6%" (Treasury Sales Tax License FAQ, checked 2026-09-14) [1]. Form 5089 (2026) applies 6% [2].
  • Use tax: vendors also owe use tax on goods taken from inventory or bought exempt and used in the business [2].
  • Withholding: vendors with employees working in Michigan owe income tax withholding [2].
  • Form 5089 due date: "Return is due upon request or thirty (30) business days following the event". Late returns may lead to an estimated assessment, and penalty and interest apply after 30 days [2].
  • Licensed vendors report event sales on their regular sales tax returns [2].

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.
  • Fundraising events (Form 3421): a "person/organization holding an event at which food, drink, or other property is sold must submit this return, even if no sales tax is due", and it is due 30 days after the event [3]. The form is framed around an organization's own fundraising sales, not a promoter's duty for independent vendors [3].

Food and other special cases

  • Nonprofit fundraising: a sales tax license is generally required if an organization "has more than two fundraising events in one calendar year" [3].
  • Small nonprofit exemption: 2018 P.A. 249 exempts the first $10,000 of retail sales by 501(c)(3) or (4) organizations (or those with a pre-1998 Treasury exemption letter) with aggregate annual sales under $25,000 [3].
  • Veterans' fundraisers: sales at a fundraiser for an active duty service member or veteran by a 501(c)(19) veterans' organization are exempt up to $25,000 per event [3].
  • Prepared food at concessions: taxable, for example "popcorn or nuts sold hot, sandwiches made by the seller, soda pop in a cup" [3].
  • Food that is not prepared: not taxable, for example "fresh fruit, prepackaged items (e.g., candy bars, chips, nuts, or cans or bottles of soda pop) not heated by the seller" [3]. See MCL 205.54g and RAB 2024-13 [3].

Sources

  1. Michigan Department of Treasury, "Sales Tax License FAQ" — https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/sales-tax-license-faq — two-event rule, no license fee, 6% rate and no local tax, MTO and Form 518 registration, annual license term, selling before license arrives.
  2. Michigan Department of Treasury, Form 5089 "2026 Concessionaire's Sales Tax Return" (Rev. 04-25) — https://www.michigan.gov/taxes/-/media/Project/Websites/taxes/Forms/SUW/TY2026/5089.pdf — 6% event sales tax, use tax, withholding, 30-business-day due date, do not file if registered, register if more than two events.
  3. Michigan Department of Treasury, Form 3421 "Sales Tax Return for Special Events" (Rev. 01-25) — https://www.michigan.gov/-/media/Project/Websites/taxes/Forms/SUW/3421.pdf — fundraising event returns, nonprofit exemptions, prepared food at concessions.

What we could not confirm

  • Confidence: high. The FAQ and the current-year form agree on the two-event rule.
  • Fetch method: michigan.gov returned HTTP 403 to WebFetch. All three sources were retrieved by direct download from the official michigan.gov URLs and read in full.
  • Wording difference on Form 5089: the form says vendors at more than two events "should register" [2], while the FAQ says they "must have a sales tax license" [1]. This report follows the FAQ.
  • "Events" not defined: whether two days of one show count as one event or two is not defined in the sources reviewed.
  • Promoter duties: no Michigan statute or rule on promoter duties for independent vendors was reviewed. General Sales Tax Act promoter provisions, if any, were not checked.