CraftShow Events

Sales Tax for Craft Show Vendors in New York

Last researched September 14, 2026 Sources: New York State Department of Taxation and Finance High confidence

Short answer

Yes. Anyone selling taxable items at a craft show, flea market or similar event in New York needs a regular Certificate of Authority, even if they sell only once a year. Show vendors cannot use the temporary Certificate of Authority. Register at least 20 days before you start selling, and display the certificate at the show. Promoters may only let registered vendors sell [1][2][4].

Registration
Certificate of Authority (regular)
Cost
Not stated on official pages reviewed
State base rate
4% As of: 2019-09-24 (page updated date); checked 2026-09-14. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://www.businessexpress.ny.gov/app/answers/cms/a_id/2058/

Who needs to register

  • Show and event vendors. "If you make sales at a show or entertainment event, such as a craft show, antique show, flea market, or sporting event, you must apply for a regular Certificate of Authority" [1].
  • Even once a year. "If you sell taxable items at a craft fair only once a year, you are required to register" [2].
  • Occasional sales from home. A casual sale is "an occasional or isolated taxable sale by a person who is not in the business of selling taxable property". It does not require registration, but tax is still collected [2]. This does not cover show sales, which require a regular Certificate of Authority [1][4].
  • Out-of-state sellers: the show vendor rule is not limited to New York residents [1][4]. The $500,000 / 100-sale economic threshold in TB-ST-175 applies to deliveries into the state, not to in-person show sales [2].

The permit or registration

  • Name: Certificate of Authority (the regular certificate) [1][4].
  • Where to apply: New York Business Express, https://www.businessexpress.ny.gov/app/answers/cms/a_id/2058/ [1].
  • Cost: no fee is stated in the sources reviewed.
  • Lead time: "you must register with the Tax Department at least 20 days before you begin business" [1].
  • Temporary registration: a temporary Certificate of Authority exists for businesses with taxable sales in no more than two consecutive sales tax quarters in any 12 months. However, "Show and entertainment vendors may not apply for a temporary Certificate of Authority" [1][4]. The old Certificate of Authority for Show and Entertainment Vendors is no longer issued [4].
  • Penalties: operating without a valid certificate carries a maximum penalty of $10,000 ($500 for the first day, up to $200 for each later day). Failing to display the certificate carries a $50 penalty [1].

Collecting and filing

  • State rate: "currently 4%". The combined rate is the state rate plus any local rate imposed by a city, county or school district [3]. The page was last updated September 24, 2019 and checked 2026-09-14. The MCTD surcharge applies in some areas [4].
  • Local rate lookup: the Department's "Jurisdiction/Rate Lookup by Address" tool on the sales tax rates page [3].
  • Rate follows point of delivery: "The point of delivery generally determines the sales tax rate that applies to a transaction" [4]. For an in-person sale at a show, that is the show location.
  • Filing frequency: "When you first register, you will be classified as a quarterly filer" unless annual filing conditions apply [4]. No frequency specific to show vendors was found.

Organizer / promoter obligations

  • Show permit. A show promoter that operates, or leases space for, four or more shows in a calendar year must get a Permit to Operate a Show. The application (Form DTF-723) is due at least 10 days before the fourth show [4][5].
  • What counts as a show. It includes "a flea market, craft show, antique show ... fair and any similar show ... where two or more vendors display for sale or sell taxable tangible personal property or services" [5].
  • Promoter duties [5]:
    • Display the permit at the main entrance.
    • "Allow only registered vendors to sell at the show" and make sure each vendor displays a valid Certificate of Authority.
    • Keep a record of each vendor's legal name, addresses and Certificate of Authority number.
    • File Form DTF-727, Report of Show, by the 20th of the month after the show. The report includes a list of vendors [4][5].
  • Penalty: a promoter who lets unregistered vendors sell taxable items faces a penalty "not to exceed $10,000 for each show", and possibly criminal penalties [5].
  • Table rentals: promoters who rent tables and chairs to vendors must register for sales tax [2].

Food and other special cases

  • Farmers: farmers who sell taxable items "such as ... homemade crafts, or items such as candy and other confections" must register and collect tax [4].
  • Farmers' market example: Pub 750 describes someone selling crafts at a farmers' market for seven months. That period spans three quarterly periods, so a temporary certificate would not fit [4].
  • Prepared food, cottage food and nonprofit sales: not researched in detail for this report.

Sources

  1. NYS DTF, Tax Bulletin TB-ST-360 "How to Register for New York State Sales Tax" (issued September 2, 2011; updated July 18, 2025) — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm — regular Certificate of Authority required for craft show vendors, temporary certificate not available to show vendors, 20-day lead time, where to apply, penalties.
  2. NYS DTF, Tax Bulletin TB-ST-175 "Do I Need to Register for Sales Tax?" (issued July 9, 2021; updated January 24, 2025) — https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/do_i_need_to_register_for_sales_tax.htm — once-a-year craft fair sellers must register, casual sales, promoters renting tables.
  3. NYS DTF, "Sales and use tax rates" (updated September 24, 2019) — https://www.tax.ny.gov/bus/st/rates.htm — 4% state rate, local rates, lookup tool.
  4. NYS DTF, Publication 750 "A Guide to Sales Tax in New York State" (11/15) — https://www.tax.ny.gov/pdf/publications/sales/pub750.pdf — show vendors need a regular certificate, point of delivery, quarterly filing for new registrants, show promoter rules, farmers selling crafts.
  5. NYS DTF, Form DTF-723-I "Instructions for Form DTF-723, Application for Show Permit and Notice of Show" (2/19) — https://www.tax.ny.gov/pdf/current_forms/st/dtf723i.pdf — show definition, promoter duties, DTF-727 reporting, penalties.

What we could not confirm

  • Confidence: high. Several current official bulletins agree.
  • Pub 750 date: the reviewed edition is dated 11/15. Promoter and show details should be checked against the current Form DTF-723-I (2/19) and Tax Law §1134 before relying on them.
  • Fee: no official statement that the Certificate of Authority is free was found in the pages reviewed.
  • Promoters with fewer than four shows: the permit rules apply only from the fourth show in a calendar year [4]. Vendors still need a certificate at every show [1][2].
  • Local rates: the rates page is older (2019), and local rates change. Always use the address lookup.