CraftShow Events

Sales Tax for Craft Show Vendors in Nebraska

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

Short answer

Yes. Craft vendors at Nebraska craft shows, fairs and flea markets need a Nebraska sales tax permit, which is free, and must collect the 5.5% state rate plus any local sales tax [1][3][4]. Apply using Form 20 or online [1][5], keep the permit with you at the event, and report sales on Form 10 [1]. Promoters must send the Department a list of sellers [1].

Registration
Nebraska Sales Tax Permit (Nebraska Tax Application Form 20)
Cost
Free (no charge by statute; $25/$50 reissuance fee after revocation)
State base rate
5.5% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_20.pdf

Who needs to register

  • Craft shows count as special events: "Special events include, but are not limited to:" and the list includes "Craft shows" [1]
  • Tax applies at these events: "Nebraska sales tax is due on all retail sales of taxable new and used items at special events." [1]
  • Both promoters and sellers need permits: "Promoters and sellers at special events are required to have a Nebraska sales tax permit." [1]
  • The permit requirement covers temporary selling: "at flea markets, fairs, or temporary booths" [2]
  • Nonresident vendors are included: "Nonresident sellers should have an active Nebraska sales tax permit, or obtain one, by filing a Form 20." [1]
  • Exception for exempt-only sellers: "Sellers who only sell tax exempt items (vegetables or fruits) are not required to have a sales tax permit." [1]
  • Exception when the promoter collects under an agreement: "If the promoter and the seller enter into this kind of agreement, the seller is not required to obtain a sales tax permit" [2]

The permit or registration

  • Permit name and application form: "must have a Nebraska sales tax permit or obtain one by filing a Nebraska Tax Application, Form 20." [1]
  • No fee, by statute: "There shall be no charge to the retailer for the application for or issuance of a permit" [3]
  • A fee applies only after a revocation: "a fee of twenty-five dollars for the renewal or issuance of a permit in the event of a first revocation" [3]
  • Online registration: "Please consider registering your NEW business online." [5]
  • Timing, online: "Most permits are available online immediately upon approval." [5]
  • Timing, paper (2011 guide): "The Nebraska sales tax permit may take two weeks to receive" [1]
  • Bring the permit to the event: "This permit, or a copy of it, must be in the seller's possession at the special event." [1]
  • Transient sellers must show it on request: "must have the original or a copy of the permit in their possession and must display it upon request." [2]
  • Per-event option (limited): "In certain situations, a one-time special event reporting form may be obtained from the Department." [1]
  • Bonds are possible for non-store sellers: "may be required to post a bond with the Department as a condition of obtaining a sales tax permit." [2]

Collecting and filing

  • State rate: "The Nebraska state sales and use tax rate is 5.5% (.055)." [4]
  • Local taxes add to it: "local sales and use taxes can be set at 0.5%, 1%, 1.5%, 1.75%, or 2%, as adopted by city or county governments." [6]
  • Collect state and local tax at the event: "Every seller at a special event must collect the state, and any applicable local, sales tax on all retail sales" [1]
  • Resale exception: "unless the seller receives a properly completed Nebraska Resale or Exempt Sale Certificate, Form 13, from the purchaser." [1]
  • Return form: "Sellers must remit the tax collected on a Nebraska and Local Sales and Use Tax Return, Form 10." [1]
  • E-filing encouraged: "The Department encourages sellers to e-file and e-pay sales tax using the Department's NebFile system." [1]
  • Filing frequency is assigned: "The filing frequency depends on the seller's sales volume and will be assigned by the Department" [1]
  • Enforcement at events: "the Department representative may ask the seller to leave the premises." [1]
  • Penalty for selling without a permit: "subjects the seller to a fine of up to $500 per day." [1]

Organizer / promoter obligations

  • Report the event and sellers: "The promoter or operator of a special event must provide the Department with special event information and a list of all participating sellers." [1]
  • Seller list contents include "Nebraska Sales Tax ID Number, if available." [1]
  • Where to send it: "emailing the list to rev.events@nebraska.gov." [1]
  • Pass along Department materials: "Distribute all materials furnished by the Department to participating sellers;" [1]
  • Tell sellers the rate: "Provide sellers with the state, and any applicable local, sales tax rate for the event location on the dates of the event;" [1]
  • Tax admissions: "Collect sales tax on any admission fees charged to the public to enter the special event." [1]
  • Promoters need a permit too: "All promoters, operators, and resident sellers must have a Nebraska sales tax permit" [1]
  • Promoter as collector: a promoter must be licensed as a retailer if "the promoter will collect and remit the tax for those who do not have a sales tax permits." [2]

Food and other special cases

  • Food concessions: "the concessionaire must have or obtain a Nebraska sales tax permit, and collect and remit the appropriate amount of sales tax" [1]
  • Produce-only sellers don't need a permit: "Sellers who only sell tax exempt items (vegetables or fruits) are not required to have a sales tax permit." [1]
  • Direct sales consultants: "relieving each consultant from the need for their own sales tax permit and having to file sales tax returns." [1]
  • Religious organizations: "A religious organization may have one annual sale that is not taxed." [1]

Sources

  1. Sales at Special Events, Information Guide 6-515 (Nebraska Department of Revenue, September 2011) — https://revenue.nebraska.gov/sites/default/files/doc/info/6-515.pdf — special event definition, permit requirement, promoter duties, collection/filing, penalties, food concessions.
  2. Nebraska Sales and Use Tax Regulation 1-033, Transient and Itinerant Sellers (Nebraska Department of Revenue) — https://revenue.nebraska.gov/sites/default/files/doc/legal/regs/1-033.pdf — permit applies at fairs/temporary booths, promoter-collection agreements, bond, permit display.
  3. Neb. Rev. Stat. 77-2705 (Nebraska Legislature) — https://nebraskalegislature.gov/laws/statutes.php?statute=77-2705 — no charge for permit; reissuance fee after revocation.
  4. Nebraska Sales and Use Tax (Nebraska Department of Revenue) — https://revenue.nebraska.gov/businesses/nebraska-sales-and-use-tax — 5.5% state rate.
  5. Nebraska Tax Application, Form 20 (Nebraska Department of Revenue) — https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/f_20.pdf — online registration; permit timing.
  6. Nebraska Sales and Use Tax FAQs (Nebraska Department of Revenue) — https://revenue.nebraska.gov/about/frequently-asked-questions/nebraska-sales-and-use-tax-faqs — local option rates.

What we could not confirm

  • Confidence: high. A dedicated Department of Revenue special events guide, a transient-seller regulation, and the statute all agree that vendors need a free permit and that promoters must report vendors.
  • Date-sensitive: The special events guide is dated September 2011. Its fax number, email address and processing times may be out of date. Form 20 says most permits are available online immediately, while the guide says two weeks.
  • Gap: The official sources reviewed don't say which "certain situations" qualify a nonresident for the one-time special event reporting form. The guide says to contact rev.events@nebraska.gov.
  • Rate: The 5.5% state rate comes from a page with no date (checked 2026-09-14). Good Life District transactions inside city limits can have a 2.75% state rate, per the same page. Local rates change quarterly, and the page lists changes effective January 1, 2027.
  • Not reviewed: city-level peddler or vendor licenses.
  • General information only, not tax advice.