CraftShow Events

Sales Tax for Craft Show Vendors in New Jersey

Last researched September 14, 2026 Sources: New Jersey Department of the Treasury, Division of Taxation (registration filed with the Division of Revenue and Enterprise Services) High confidence

Short answer

Yes. New Jersey craft show and flea market sellers, including seasonal and occasional sellers, must register (Form NJ-REG) at least 15 business days before selling [1][3]. There is no special temporary registration [1]. You receive a Certificate of Authority, display it at your booth, collect 6.625% Sales Tax on taxable sales, and file quarterly returns [1][3][4]. Promoters must send the Division a vendor list three weeks before the event [2].

Registration
Certificate of Authority (Form CA-1), issued through Business Registration Application Form NJ-REG
Cost
Not stated on official pages reviewed
State base rate
6.625% As of: 2026-04-02. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://www.nj.gov/treasury/revenue/gettingregistered.shtml

Who needs to register

  • Craft show sellers are covered wherever they sell: "whether they sell their products from shops, at flea markets, at craft shows, by mail, or from home." [1].
  • Seasonal and occasional sellers must register in advance: "All sellers, even seasonal businesses, are required to register with the State for tax purposes at least 15 business days before starting business." [4] The FAQ adds that registration is required "if they are only made occasionally (e.g., Trade Show Vendor who periodically sells items at shows) during the year." [1]
  • Out-of-state sellers attending a New Jersey show are included: "Anyone who makes retail sales in this State, including sales at flea markets, craft shows, or trade shows, is doing business in New Jersey" [1].
  • The Division defines vendors to include craft show sellers: "This includes retailers who sell at flea markets, craft shows, music events, fairs, bazaars, gun shows, or trade shows." [3]
  • Occasional craft sellers are named specifically: "if they are only made occasionally (i.e., by an artist or craftsman who periodically sells handmade items at shows) during the year." [5]
  • Casual sales of personal items are different: "one-time sales of household items, children's toys, tools, etc. at a yard sale, garage sale, or through a classified ad." [1] are given as examples of casual sales, which "are not subject to tax" [1].

The permit or registration

  • Registration form: "file a Business Registration Application (Form NJ-REG) online with the Division of Revenue and Enterprise Services." [3]
  • What you receive: "a New Jersey Certificate of Authority (Form CA-1), which is your authorization to collect New Jersey Sales Tax and accept exemption certificates." [4]
  • Display at events: "You must display both certificates at all times - at your place of business or at any event where you sell goods or services" [3].
  • No temporary option: "There are no special provisions for temporary vendors." [1]
  • Registration stays open until ended: "Once registered, you must file all required returns until you properly end your tax registration with New Jersey." [1]
  • Proof of registration: "A New Jersey Business Registration Certificate can be printed out from the online registration system 1-2 business days after" [1] the application is submitted.
  • Business entities have a separate formation filing first: "The fee is $100 for all for-profit entities and Foreign Non-Profit corporations." [6] (this is the certificate of formation/authorization fee for corporations, LLCs, LLPs and LPs, not an NJ-REG fee).

Collecting and filing

  • State rate: "The State of New Jersey's Sales and Use Tax rate is 6.625%." [1]
  • Local exceptions exist: "local sales taxes are imposed on sales of certain items sold in Atlantic City and Cape May County." [1]
  • Duty to collect: "New Jersey requires vendors to collect Sales Tax on all taxable sales made in this State." [3]
  • Quarterly returns: "New Jersey Sales and Use Tax returns are due quarterly, on or before the 20th day of the following month." [1]
  • Seasonal filers: "You only need to file for the periods you indicate on your business registration." [1]
  • Even one active month requires a return: "Even if you are active for only one month during a quarter, you are still required to file a quarterly return for that period." [1]
  • Returns are required even with no tax collected: "must be filed, even if no Sales and Use Tax was collected in that particular quarter." [4]
  • Materials that become part of your craft: "they may use a fully completed resale certificate instead of paying Sales Tax." [4]
  • Tools and supplies are taxable to you: "Sales Tax must be paid on purchases of supplies and tools." [4]
  • Enforcement at events: "Our personnel can make onsite, jeopardy assessments of a vendor's operations." [3]

Organizer / promoter obligations

  • Promoters and event organizers must register: "Promoters and event organizers doing business in New Jersey must register before engaging in business activity." [2]
  • Vendor list deadline: "The Division of Taxation must be sent the list at least three weeks before the event." [2]
  • Late-registering vendors: "the promoter or event organizer must provide the additional vendor information to the Division before the event." [2]
  • List contents include "Federal Employer Identification Number (FID#)/Tax ID Number" [2] and "Business Activity/Items for Sale" [2].
  • Possible Division visit: "we will advise the promoter or event organizer that Division of Taxation personnel will need to visit the event." [2]
  • Flea market operators should notify sellers "that (1) they are required to be registered with New Jersey and (2) they must collect and remit Sales Tax" [5].
  • Space rental itself: "The rental charges for space within the flea market are not subject to Sales Tax." [5]

Food and other special cases

  • Prepared food sellers are included in the registration rule: "Persons regularly engaged in the business of selling taxable tangible property, taxable services, or prepared foods are considered to be sellers" [1].
  • Most clothing is exempt: "(e.g., most clothing and footwear are exempt)" [4].
  • Craft lessons: "Fees for lessons and instructions are not taxable." [4]
  • Admission tickets: "any charge for admission to an entertainment or amusement event of more than 75 cents is subject to Sales Tax." [1]

Sources

  1. NJ Division of Taxation, Promoter, Event Organizer, and Vendor Frequently Asked Questions (Last Updated 04/02/26) — https://www.nj.gov/treasury/taxation/vendorpromoter.shtml — registration timing, no temporary provisions, rate, quarterly due dates, casual sales, prepared food, admissions.
  2. NJ Division of Taxation, Promoters and Event Organizer Responsibilities (Last Updated 09/09/25) — https://www.nj.gov/treasury/taxation/promoterseventorganizers.shtml — promoter registration and vendor list requirements.
  3. NJ Division of Taxation, Who is a Vendor? (Last Updated 09/09/25) — https://www.nj.gov/treasury/taxation/informationforvendors.shtml — vendor definition, NJ-REG, display of certificates, onsite assessments.
  4. NJ Division of Taxation, Publication ANJ-11, Arts & Crafts Businesses & New Jersey Sales Tax (Rev. 5/25) — https://www.nj.gov/treasury/taxation/pdf/pubs/sales/anj11.pdf — Certificate of Authority, returns, resale certificates for materials, tools, lessons, clothing.
  5. NJ Division of Taxation, Publication ANJ-15, Flea Markets & New Jersey Sales Tax (Rev. 10/17) — https://www.nj.gov/treasury/taxation/pdf/pubs/sales/anj15.pdf — occasional craftsman rule, flea market operator duties, space rental.
  6. NJ Division of Revenue and Enterprise Services, Getting Registered (Last Updated 07/01/26) — https://www.nj.gov/treasury/revenue/gettingregistered.shtml — entity formation fee.

What we could not confirm

  • Confidence: high. The Division of Taxation publishes vendor, promoter and arts-and-crafts guidance that directly addresses craft show sellers, and the FAQ page was updated in April 2026.
  • Gap: No official page reviewed states the fee (if any) for filing Form NJ-REG itself, so permit cost is listed as not stated. The $100 figure applies only to the certificate of formation for corporations, LLCs, LLPs and LPs.
  • Gap: Prepared-food taxability detail for event food vendors (beyond the registration rule) was not researched in depth; see Tax Topic Bulletin S&U-4 on the Division site.
  • Date-sensitive: ANJ-11 (Rev. 5/25) and the FAQ both show 6.625%; ANJ-15 is older (Rev. 10/17) and does not state a rate. Confirm the rate on the ST-75 schedule before publishing.
  • Note: The FAQ [1] also states that New Jersey law requires "one-time" vendors to register; that sentence is not quoted above because it contains inner quotation marks.