CraftShow Events

Sales Tax for Craft Show Vendors in Mississippi

Last researched September 14, 2026 Sources: Mississippi Department of Revenue (DOR) Medium confidence

Short answer

Mississippi taxes retail sales at 7% [3]. The DOR FAQ says a one-time event seller needs a sales tax account number [1]. It also treats the operator or promoter of a flea market or similar event as the seller responsible for remitting vendors' tax [1]. Permits are free, but sellers with no permanent place of business must post a bond [1][4].

Registration
Sales Tax Permit
Cost
No fee (bond required for businesses without a permanent place of business)
State base rate
7% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://www.dor.ms.gov/business/sales-use-tax/register-taxes

Who needs to register

  • One-time events: asked whether a sales tax account number is needed at a "retail miscellaneous or one-time event?", the DOR answers "Yes. All sales of tangible personal property are subject to sales tax unless the law has provided a specific exemption" [1]
  • In-state retailers: "All in-state businesses that have retail sales in Mississippi must register for a sales tax permit and number." [2]
  • Before selling: "the law requires that a person have a sales tax permit before beginning or operating a business subject to collecting sales tax." [1]
  • Flea markets and similar events: "The operator or promoter of a flea market, antique mall or similar type event is considered the seller" [1]
  • Permit holders at those events: "Any vendor who holds a retail sales tax permit should not report tax from an event under his/her number" [1]

The permit or registration

  • Where to apply: "You may apply online through TAP." [1]
  • Cost: "No, there is no fee to obtain a sales tax permit." [1]
  • Bond for sellers without a fixed location: applicants without "a permanent place of business within the state are required to post a Sales Tax Bond or an approved Surety Tax Cash Bond" [4]
  • Other bond situations: "a bond may be required to be posted before a permit is issued" depending on the business or applicant history [1]
  • Processing: "you should receive your permit in the mail within 2 weeks." [1]
  • No renewal: "The permit does not expire and does not require renewal as long as the holder continues in the same business at the same location." [3]
  • One permit per location: "A separate permit is required for each location." [3]

Collecting and filing

  • State rate: sales are "subject to the regular retail rate of sales tax (7%) unless the law exempts the item or provides a reduced rate" [3]
  • Local sales taxes are limited: "Mississippi has two local tax levies at the city level, and none at the county level." [1]
  • The two city levies: "The City of Tupelo levies an additional .25%" and "The City of Jackson levies an additional 1% on certain retail sales" [1]
  • Due date: "Sales tax returns are due the 20th day of the month following the reporting period." [1]
  • Filing frequency: "Generally, every retailer with average liability of $300 or more per month must file a monthly tax return." [1] "Retailers with smaller tax liabilities may file quarterly." [1]
  • File even with no sales: "a tax return must be filed for each reporting period even though no tax is due." [1]
  • Timely payment discount: "The sales tax discount is 2% of tax due, not to exceed $50." [1]
  • Records: "Records should be retained for a minimum 4-year period" [1]

Organizer / promoter obligations

  • Promoter is the seller: "The operator or promoter of a flea market, antique mall or similar type event is considered the seller" [1]
  • Collect and remit: the operator or promoter "is responsible for collecting and remitting the sales tax collected by persons selling at these events." [1]
  • Reporting: "All taxes collected from these events must be reported by the promoter or operator." [1]
  • Vendors report to the promoter: permit-holding vendors should "report their individual sales to the promoter or operator." [1]

Food and other special cases

  • Flea market and farmers market produce: "Sales of produce at established places of business are subject to sales tax including all sales made at established farmer's markets and flea markets." [1]
  • Certified farmers' markets: "Sales of food products and honey that are grown, made or processed in Mississippi and sold from farmers' markets" certified by the state Department of Agriculture and Commerce "are exempt." [1]
  • Roadside farmers: "A farmer selling produce along the roadside that he grew in Mississippi is not subject to sales tax." [1]
  • Local tourism taxes on food: "Many counties and municipalities have enacted additional taxes on food, beverages and accommodations." [1]
  • Fair admissions: exemptions include "Admissions charges to county, state or community fairs" [1]

Sources

  1. Business Tax Frequently Asked Questions — Mississippi Department of Revenue — https://www.dor.ms.gov/business/business-tax-frequently-asked-questions — one-time events, flea market promoter as seller, no permit fee, bonds, filing, local taxes, produce
  2. Registration Information for Sales and Use Tax Applicants — Mississippi Department of Revenue — https://www.dor.ms.gov/business/sales-use-tax/registration-information-sales-and-use-tax-applicants — who must register
  3. Mississippi Sales and Use Taxes — Mississippi Department of Revenue — https://www.dor.ms.gov/business/sales-use-tax/mississippi-sales-and-use-taxes — 7% rate, permit per location, no renewal
  4. Register for Taxes — Mississippi Department of Revenue — https://www.dor.ms.gov/business/sales-use-tax/register-taxes — bond for businesses without a permanent place of business

What we could not confirm

  • Confidence: medium. The DOR FAQ clearly states the promoter-as-seller rule for flea markets and "similar type" events, but the underlying regulation (Miss. Admin. Code Title 35, Part IV) could not be fetched (sos.ms.gov returned HTTP 403). It is unconfirmed whether craft shows and fairs count as "similar type" events.
  • Tension in DOR guidance: one FAQ says a sales tax account number is needed for a one-time event, while the flea market FAQ makes the operator or promoter responsible for collecting and remitting. How these fit together for vendors without a permit at craft shows is not explained on the pages reviewed.
  • No temporary or per-event vendor permit was found. The CSV marks this "unclear".
  • The bond amount for sellers without a permanent place of business was not found.
  • The Mississippi Code (Title 27, Chapter 65) is hosted by Lexis and was not reviewed.
  • Rates: 7% state rate and Tupelo (.25%) and Jackson (1%) levies as stated on undated DOR pages (date checked 2026-09-14). Local tourism and economic development tax lists were not reviewed.