CraftShow Events

Sales Tax for Craft Show Vendors in Minnesota

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

Short answer

Anyone making taxable sales at a Minnesota craft show, flea market or fair must register to collect sales tax before the event [1][7]. The exception is an individual at one event of three days or less a year, with $500 or less in sales, who gives the operator a written statement [1][2]. The rate is 6.875% plus local taxes [4]. Operators must collect Form ST19 or similar statements [1].

Registration
Minnesota Tax ID Number and Sales and Use Tax account
Cost
Not stated on official pages reviewed
State base rate
6.875% As of: 2026-04-02. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://www.revenue.state.mn.us/guide/registering-your-business

Who needs to register

  • Event sellers: "If you make taxable sales at a flea market, collectors' show, craft show, antique show, county fair, trade show, or similar event" you must register [7]
  • Timing: sellers "must be registered to collect the Minnesota sales tax before the event begins." [7]
  • Everyone at the event: "Any business, individual, promoter, operator, or fair board making taxable sales" at such events must register [1]
  • Crafts are taxable: "Sales of arts and crafts, except for most clothing, are subject to sales tax." [3]
  • Including church bazaars: sales at "Nonprofit events such as church bazaars" are listed as taxable [3]
  • Small individual seller exception: the seller "participates in only one event per calendar year that lasts no more than three days" [1]
  • Also required for that exception: "The seller makes sales of $500 or less during the calendar year" [1] and "provides a written statement to that effect" [1]
  • Individuals only: "This isolated and occasional sales provision applies to individuals only, it does not apply to businesses." [1]
  • Out-of-state vendors: "Out-of-state businesses must collect Minnesota tax on all taxable sales made while in Minnesota." [1]

The permit or registration

  • What you need: "you must register for a Minnesota Tax ID Number and a Sales and Use Tax account." [5]
  • How: "Online – Go to Business Tax Registration" or "By phone – Call 651-282-5225 or 1-800-657-3605 (toll-free)" [5]
  • Registration information includes your "Expected filing schedule (monthly, quarterly, or annual)." [5]
  • What registration means: "When you register for a Sales and Use Tax account, you agree to collect sales tax and remit it to the state." [5]
  • Proof for operators: "Sellers are required to give the operator a completed Form ST19, Operator Certificate of Compliance, or other similar written statement" [1]
  • Statute names the permit: sellers show "evidence that the person holds a valid seller's permit under section 297A.84" [2]

Collecting and filing

  • Rate: "combine the state general tax rate (6.875%) and all applicable local tax rates" [4]
  • Local taxes: "If you are located in or make sales into an area with a local tax, you may owe local sales or use tax." [1]
  • Tax-included pricing: "The item must be marked 'tax included' or a sign must be posted indicating that tax is included." [3]
  • Annual filers: "Annually Less than $100 per month February 5 of the following year" [6]
  • Quarterly filers: average tax of "$100 to $500 per month" is due "April 20, July 20, October 20, and January 20" [6]
  • Monthly filers: "Monthly More than $500 per month 20th day of the following month" [6]
  • No reminders: "You may not receive a notice to remind you to file your return or pay your tax" [6]
  • Materials for crafts: "When you make arts and crafts to sell, it is considered industrial production." [3]

Organizer / promoter obligations

  • Scope: the statute applies to "a flea market, craft show, antique show, coin show, stamp show, comic book show, convention exhibit area, or similar selling event." [2]
  • Which operators: those who "rent or lease space on the sale premises to the seller" or "charge the seller a registration or participation fee" [2]
  • What to collect: the operator must have "proof that the seller is registered to collect Minnesota sales tax" [1], or a written statement that no taxable items are sold [1]
  • Or the small-seller statement: "a written statement that this is the only selling event that the person will be participating in for that calendar year" [2]
  • Condition of entry: "The operator shall require the evidence or statement as a prerequisite to participating in the event as a seller." [2]
  • Record keeping: "Operators should keep the forms for at least three and a half years." [1]
  • Penalty: operators without the forms "can be fined a penalty of $100 for each seller that is not in compliance for each day of the selling event." [1]
  • Booth rental: "Rentals of booth space are not taxable." [1] But "Rentals of equipment such as display booths, coolers, and generators are taxable." [1]
  • Admissions: "Admission tickets to flea markets, antique shows, and similar selling events are not taxable." [1]

Food and other special cases

  • Prepared food: "Prepared food, as well as candy and soft drinks are taxable." [1]
  • Utensils rule: "Food and drinks, including bakery goods, are taxable when sold with eating utensils provided by the seller." [1]
  • Jam example: "The jam is taxable because the seller prepared the jam by combining two or more food ingredients" [1]
  • Clothing: "Clothing meant to be worn on the human body for general use is not taxable, but some accessories are taxable." [1]
  • Alcohol: "Sales of intoxicating liquor are subject to the Minnesota general rate sales tax and a 2.5% liquor gross receipts tax." [1]
  • Employees at events: anyone you pay "to work for you at a fair or event" counts: "they are your employee." [7]

Sources

  1. Sales Tax Fact Sheet 148, Selling Event Exhibitors and Operators (Revised September 2018) — Minnesota Department of Revenue — https://www.revenue.state.mn.us/sites/default/files/2023-04/fs148.pdf — who must register, isolated sale exception, operator ST19 duties, penalties, food, booth rentals
  2. Minn. Stat. § 297A.87, Flea Markets, Shows, and Other Selling Events — Minnesota Office of the Revisor of Statutes — https://www.revisor.mn.gov/statutes/cite/297A.87 — operator obligations, seller statement, occasional sale conditions
  3. Arts and Crafts (Last Updated April 08, 2025) — Minnesota Department of Revenue — https://www.revenue.state.mn.us/guide/arts-and-crafts — crafts taxable, tax-included pricing, industrial production
  4. Taxes and Rates (Last Updated April 02, 2026) — Minnesota Department of Revenue — https://www.revenue.state.mn.us/guide/taxes-and-rates — 6.875% state general rate
  5. Registering Your Business (Last Updated January 16, 2024) — Minnesota Department of Revenue — https://www.revenue.state.mn.us/guide/registering-your-business — Tax ID and sales tax account registration
  6. Filing Returns and Recordkeeping (Last Updated December 29, 2025) — Minnesota Department of Revenue — https://www.revenue.state.mn.us/guide/filing-information — filing frequency and due dates
  7. Fairs and Special Events — Minnesota Department of Revenue — https://www.revenue.state.mn.us/fairs-and-special-events — register before the event; employees at fairs

What we could not confirm

  • Confidence: high. The statute (§ 297A.87), Fact Sheet 148 and the current Arts and Crafts guide agree on registration, the single-event exception and operator duties.
  • Small-seller threshold wording differs slightly: the statute's written statement says "less than $500", while subdivision 3 and Fact Sheet 148 say "$500 or less".
  • Fact Sheet 148 is marked "Revised September 2018" (hosted under a 2023-04 path). A newer revision was not found. Details like phone numbers should be checked against current pages.
  • No temporary or per-event sales tax permit was found. Sellers register for a regular Sales and Use Tax account, and the only event-specific relief is the isolated and occasional sale statement. The CSV marks this "unclear" because no page says "no temporary permit".
  • Registration cost: no fee was stated on the pages reviewed.
  • Form ST19 itself was not reviewed.
  • Local and special local tax rates vary by location and were not reviewed individually.
  • Rate: 6.875% state general rate per the Taxes and Rates page (Last Updated April 02, 2026).