CraftShow Events

Sales Tax for Craft Show Vendors in Missouri

Last researched September 14, 2026 Sources: Missouri Department of Revenue (DOR), Taxation Division High confidence

Short answer

Missouri vendors selling at craft shows must collect sales tax and get a Missouri sales tax license, even if selling is "just a hobby" [1]. Individuals and general partnerships who sell only at occasional events apply on the Special Events Application (Form 2643S) [1][2]. The state rate is 4.225%, plus local taxes where you sell [3]. Sellers aged 65 or older may qualify for a handicraft exemption [1].

Registration
Missouri Sales Tax License (Special Events Application Form 2643S)
Cost
Not stated on official pages reviewed
State base rate
4.225% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://dor.mo.gov/forms/2643S.pdf

Who needs to register

  • Hobby sellers are covered: "Yes, you must collect sales tax if you are selling retail to the public." [1]
  • Anyone selling to consumers: "Any person or company that is selling goods to a final consumer is required to collect and remit Missouri sales tax." [1]
  • License: "Yes, you must obtain a Missouri sales tax license." [1]
  • Out-of-state vendors: "Your responsibilities for collecting and remitting sales tax are the same as a Missouri resident." [1]
  • Each vendor needs their own number: "The Department requires all vendors to have their own Missouri Tax Identification number if they make sales at retail." [1]
  • Handicraft exemption for seniors: you "may be exempt from collecting sales tax if you or your spouse is at least 65 years of age" [1], and handicraft income "does not constitute more than 50%" of annual income [1]
  • To use that exemption: "pay tax on your purchase, complete and display an Exemption Certificate for Sales of Handicraft Items (Form 2478" [1]

The permit or registration

  • Event vendor application: "A Missouri Special Events Application Form 2643S, must be completed and submitted to the Missouri Department of Revenue." [1]
  • Who uses Form 2643S: "This application is for Individuals or general partnership Special Event vendors who do not make sales in Missouri on a continual basis." [2]
  • LLCs and corporations use a different form: "If you are a LLC or INC business, you will need to file a 2643A." [2]
  • One-event option on the form: "I will only sell at the event listed above this year." [2]
  • Ongoing accounts: if you expect future events, "Your account will remain active and returns will need to be filed even if you have no tax to report." [2]
  • Lead time: "Unregistered vendors will need to contact the Missouri Department of Revenue 3 to 4 weeks before the event to obtain a sales tax license." [1]
  • Statewide scope: the license says "This business is authorized to make sales in all cities and counties within the State of Missouri" [1]
  • Bonds: "Effective August 28, 2018, bonds are no longer required for businesses that collect and pay sales or vendors use tax." [4]
  • Regular businesses: "To register a business, utilize the online registration system or submit a Missouri Tax Registration Application (Form 2643)." [5]

Collecting and filing

  • State rate: "The state sales tax rate is 4.225%." [3]
  • Local taxes: "Cities, counties and certain districts may also impose local sales taxes as well" [3]
  • Correct rate: "It is your responsibility to ensure that you are collecting the correct tax rate." [1]
  • Returns: "You will file and pay on the preprinted reporting forms that are mailed to you by the Department." [1]
  • Location breakdown: "give the breakdown for each city or county" so DOR can distribute local tax [1]
  • Orders filled later: "If orders were taken and then fulfilled at your place of business, sales tax would be remitted using your business location." [1]
  • Filing frequency: "If you collect $500 or less per month, you should file on a quarterly basis." [6] "If you collect less than $200 per quarter, please file on an annual basis." [6]
  • Due dates: "Quarterly returns are due on or before the last day of the month following the end of the quarter." [6] "Annual returns are due on or before January 31 of the following year." [6]
  • Wholesale to other vendors: allowed tax-exempt if they "furnish you with their sales tax number and complete a Sales Tax Exemption Certificate (Form 149)" [1]

Organizer / promoter obligations

  • No specific promoter obligation found in official sources. The DOR FAQ answers the organizer question by restating that "all vendors" need "their own Missouri Tax Identification number" [1], but it does not require organizers to collect tax, file, or submit vendor lists.
  • Admissions: "contest entry fees and admission charges are taxable as fees paid to a place of amusement, entertainment, or recreation" if the show includes such activities [1]
  • Booth fees: "the amounts charged for vendor space or swap space (used to display products for sale) are not taxable fees." [1]

Food and other special cases

  • Reduced food rate: "The 3% reduction applies to all types of food items that may be purchased with food stamps." [1]
  • Event food does not qualify: food "normally bought at events to be eaten at the event and not be taken home does not qualify for the reduced food tax rate." [1]
  • The Form 2643S asks whether you sell "Food Subject to Reduced State Food Tax Rate" and lists "Alcoholic Beverages" as a separate category [2]

Sources

  1. FAQs - Sales Tax at Special Events — Missouri Department of Revenue — https://dor.mo.gov/faq/taxation/business/special-event-sales.html — hobby sellers, license, Form 2643S, organizer question, handicraft exemption, food, booth fees
  2. Form 2643S, Missouri Special Events Application (Revised 08-2023) — Missouri Department of Revenue — https://dor.mo.gov/forms/2643S.pdf — who uses the form, single-event option, 2643A for LLC/INC
  3. Sales/Use Tax — Missouri Department of Revenue — https://dor.mo.gov/taxation/business/tax-types/sales-use/ — 4.225% state rate, local taxes
  4. Business Tax Registration FAQs — Missouri Department of Revenue — https://dor.mo.gov/faq/taxation/business/registration.html — bonds no longer required
  5. Business Tax Registration — Missouri Department of Revenue — https://dor.mo.gov/taxation/business/registration/requirements.html — Form 2643 and online registration
  6. Sales Tax FAQs (filing) — Missouri Department of Revenue — https://dor.mo.gov/faq/taxation/business/sales-tax-filing.html — filing frequency thresholds and due dates

What we could not confirm

  • Confidence: high. Missouri DOR has a dedicated special event FAQ and an event-vendor application form that directly address craft show sellers.
  • License cost: no fee is stated on the DOR pages or Form 2643S reviewed. The CSV reports "Not stated on official pages reviewed".
  • Temporary registration: Form 2643S is for vendors who "do not make sales in Missouri on a continual basis", with a single-event checkbox. The pages reviewed did not say whether the account closes automatically after the event.
  • Rate wording: the filing-frequency FAQ describes state tax as "4 percent for regular locations" when working out filing frequency, while the Sales/Use Tax page gives the full state rate as 4.225%. The 4.225% page is undated (date checked 2026-09-14).
  • No organizer or promoter duty (vendor lists or collecting tax) was found. The Missouri statutes (RSMo Chapter 144) were not reviewed for promoter provisions.
  • The handicraft exemption form (Form 2478) itself was not reviewed.