CraftShow Events

Sales Tax for Craft Show Vendors in North Dakota

Last researched September 14, 2026 Sources: North Dakota Office of State Tax Commissioner High confidence

Short answer

Yes. Craft vendors at North Dakota craft shows and other special events must hold a North Dakota sales and use tax permit, applied for through ND TAP, and must show it to customers as transient merchants [1][2][3]. Charge the 5% state rate plus any local tax where the event is held [1]. Organizers of events with 25 or more vendors must file a vendor list within 20 days [1][2].

Registration
North Dakota Sales and Use Tax Permit
Cost
Not stated on official pages reviewed
State base rate
5% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://tap.tax.nd.gov

Who needs to register

  • Craft shows are special events: "Examples of special events are craft shows, auto shows, gun shows, sport shows, concerts, carnivals, flea markets, and trade shows." [1]
  • Permit rule: "Every person, business, or entity making taxable sales in North Dakota must apply for a sales and use tax permit" [1].
  • Out-of-state vendors at a special event "must apply for a sales and use tax permit due to their physical presence in the state." [1]
  • Crafts are taxable: "Sales of tangible personal property (art, crafts, antiques, collector items, and other goods) are subject to sales tax." [1]
  • Makers who sell online or through classifieds: "Individuals who purchase or make items with the intent to resell, using online classified websites or newspaper classifieds, are retailers." [1]
  • Casual sales differ: "Individuals who sell their own personal property once or twice per year, at a rummage sale or online, are making a casual sale." [1]
  • Statute: "A person may not engage in or transact business as a retailer within this state unless a permit or permits shall have been issued" [2].

The permit or registration

  • Where to apply: "Businesses may obtain a North Dakota sales tax permit by completing the application available at North Dakota Taxpayer Access Point (TAP) tap.tax.nd.gov." [5]
  • Timing: "You should apply for a permit 30 days prior to opening for business." [3]
  • Transient merchants must show the permit: a transient merchant "shall, before soliciting such a sale from a consumer, exhibit to the consumer or prospective consumer the retail sales tax permit" [2].
  • Duration: "Permits issued under the provisions of this section shall be valid and effective until revoked by the commissioner." [2]
  • Fees stated in statute apply only to reissuance after revocation: "the commissioner shall charge a fee of fifty dollars for the issuance or reissuance of such permit." [2]
  • Registration help: "please contact the Business Registration section at 701-328-1241 or taxregistration@nd.gov." [1]

Collecting and filing

  • Rate follows the event location: "Special event vendors are required to charge sales tax based on the location of the special event." [1]
  • State rate: "North Dakota sales tax rate of 5% and any applicable city and/or county taxes should be charged." [1]
  • State rate (web page): "The North Dakota sales tax rate is 5% for most retail sales." [3]
  • Receipts: "Sales tax should be stated separately on the sales receipt." [1]
  • If tax is included in price: "a sign must be posted to indicate the item's price and the sales tax included in the total selling price." [1]
  • Filing frequency: "you may be required to file and pay sales tax on a monthly, quarterly, or annual basis." [3]
  • Frequency is set at registration: "This will be determined at the time you apply for your permit." [3]
  • Returns with no sales: "These returns must be filed each period whether tax is due or not." [5]
  • Where to file: "Sales tax returns and payments are made through ND TAP." [3]
  • Late filing penalty: "For the first month that a return is not filed, penalty of 5% or $5 (whichever is greater) will be assessed." [3]
  • Out-of-state vendors' later sales: "This includes future sales made by internet, phone, or mail and delivered or shipped to North Dakota." [1]

Organizer / promoter obligations

  • Threshold and form: "A promoter or organizer of a special event, where 25 or more special event vendors participate, must provide" [1] a completed Special Event Vendor Reporting Form.
  • Deadline: "must be submitted to the Office of State Tax Commissioner within 20 days from the last day of the special event." [1]
  • List contents: "The promoter or organizer must list each vendor's sales tax permit number (if applicable), name, address, and phone number on the reporting form." [1]
  • Repeat vendors: "The promoter or organizer should report new vendors that were not included on a Special Event Vendor Reporting Form in the last six months." [1]
  • Record keeping: "A copy of this form must be kept by the promoter or organizer for three years and three months, per sales tax law." [1]
  • Penalty: "may be subject to a penalty of two hundred fifty dollars per event" [2].
  • Nonprofit-benefit events excluded: "A special event does not include an event that is organized for the exclusive benefit of a nonprofit organization" [2].
  • Vendors without a permit: "Vendors should not be turned away if they do not have a permit." [4]

Food and other special cases

  • Prepared food: "Sales of prepared food are subject to sales tax and applicable city or county lodging and restaurant taxes." [1]
  • Food vendors need a permit: "Food vendors selling prepared food items, candy, or soda need to apply for a sales and use tax permit" [1].
  • Bakery items: "are not taxable unless they are sold with eating utensils or sold in a heated state." [1]
  • Fresh produce: "Farmer's market vendors who sell only fresh produce to be cooked or consumed later, do not need to collect sales tax on these sales." [1]
  • Admissions to selling events: "Admissions to selling events are not subject to sales tax." [1]
  • Charitable fundraising events: "Fundraising events held by a charitable, religious, or educational organization where the net proceeds generated from all vendors at the event go to" [1] those organizations are not special events.
  • Nonprofit exemption test: "A nonprofit must meet ALL three requirements below to qualify for a sales tax exemption" [1].

Sources

  1. ND Office of State Tax Commissioner, Sales Tax: Special Events Guideline (No. 21861, New Format 3-2026, Content Revised 6-2021) — https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/special-events.pdf — special event definition, permit requirement, rate, receipts, promoter vendor list, food and nonprofit rules.
  2. North Dakota Century Code chapter 57-39.2 (Sales Tax), sections 57-39.2-10.1 and 57-39.2-14 — https://ndlegis.gov/cencode/t57c39-2.pdf — permit requirement, transient merchant display, permit duration, reissuance fees, promoter list statute and penalty.
  3. ND Office of State Tax Commissioner, Sales and Use Tax web page (undated) — https://www.tax.nd.gov/business/sales-and-use-tax — 5% rate, apply 30 days before opening, filing frequency, ND TAP, penalties.
  4. ND Office of State Tax Commissioner, Special Event Vendor Reporting Form, SFN 21911 — https://www.tax.nd.gov/sites/www/files/documents/forms/business/sales-use/special-events/special-event-vendor-reporting-form.pdf — organizer instructions on vendors without permits.
  5. ND Office of State Tax Commissioner, Sales, Use, and Gross Receipts Tax Requirements Guideline (No. 21826, New Format 3-2026, Content Revised 10-2025) — https://www.tax.nd.gov/sites/www/files/documents/guidelines/business/sales-use/sales-use-and-gross-receipts-tax-requirements-1.pdf — permit application via TAP, returns due even with no tax.

What we could not confirm

  • Confidence: high. A dedicated, recently reformatted Special Events Guideline and the Century Code both address craft shows, vendor permits and promoter reporting directly.
  • Gap: No official source reviewed states the fee (if any) for an initial sales and use tax permit; the statute lists only $50 and $5 reissuance fees after revocation. Permit cost is recorded as not stated.
  • Gap: No official source reviewed describes a temporary or per-event permit; permits are valid until revoked, so temporary registration is recorded as unclear.
  • Fetch failure: The Special Events web page at https://www.nd.gov/tax/user/businesses/formspublications/sales-use-tax/special-events returned HTTP 403 to curl and was not used; the guideline PDF covers the same topic.
  • Note: The guideline says the promoter list is due within 20 days from the last day of the event; the statute says within twenty days following a special event. These are consistent.
  • Note: The Special Event Vendor Reporting Form (SFN 21911) is dated 9-2008 and its instructions refer to a web address that may be outdated.
  • Date-sensitive: The 5% state rate is undated on the web page; the Special Events Guideline carries a New Format 3-2026 date. Local city/county rates vary by event location.