CraftShow Events

Sales Tax for Craft Show Vendors in Oklahoma

Last researched September 14, 2026 Sources: Oklahoma Tax Commission (OTC) Medium confidence

Short answer

It depends on how often you sell. Regular or seasonal sellers need an Oklahoma sales tax permit ($20, every three years), applied for on OkTAP [1][3]. At special events such as craft shows, the promoter must hold a $50 special event permit and collects sales tax reports and tax from vendors who don't have their own permit [1][2]. The state rate is 4.5% plus local taxes [4].

Registration
Oklahoma Sales Tax Permit (special event vendors without a permit may report through the promoter Special Event Permit)
Cost
$20.00 every three years (sales tax permit); $50.00 per special event permit application (promoter)
State base rate
4.5% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://oklahoma.gov/tax/helpcenter/businesses.html

Who needs to register

  • Regular and seasonal sellers: "Every person desiring to engage in a business within this state who will regularly and continuously make sales subject to taxation" [1] from an established place of business, or who "will make taxable seasonal sales" [1], must get a permit.
  • Ongoing sellers: "A sales tax permit is needed if you are selling tangible personal property for monetary or other consideration on an ongoing basis." [3]
  • Occasional sellers: "No permit is issued or required for occasional sales, file a report only when sales are made." [3]
  • Craft shows are special events: the definition "shall include, but not be limited to gun shows, knife shows, craft shows, antique shows, flea markets, carnivals, bazaars, art shows" [1].
  • Events that are not special events include "a county, district or state fair," [1] and "a public or private school or university-sponsored event," [1].
  • Special event vendor definition covers sellers at a special event "who is not permitted under Section 1364 of Title 68 of the Oklahoma Statutes." [1]
  • Age rule: "To obtain a sales tax permit, an individual or sole proprietor must be at least eighteen (18) years of age." [1]

The permit or registration

  • Fee and term: sellers "must secure from the Commission every three (3) years a written sales tax permit for a fee of Twenty Dollars ($20.00)" [1].
  • How to apply: "You can obtain a sales tax permit by applying online on OkTAP." [3]
  • New permits are probationary: "the probationary permit will be effective for six (6) months and will be automatically renewed for an additional thirty (30) months" [1].
  • Event-based option (through the promoter): at special events, "special event promoters are required to collect the sales tax reports, along with the sales tax due from each special event vendor." [1]
  • Parent or guardian option for minors: "A parent or legal guardian may apply for a permit on behalf of an individual or sole proprietor" [1] under 18.

Collecting and filing

  • State rate: "Oklahoma sales tax is levied at 4.5% of the gross receipts from the sale or rental of tangible personal property" [4].
  • Local taxes add on: "a county or municipality that also levies a sales tax, those taxes will be applied as well." [4]
  • Rate at point of sale: when a product is sold at your place of business, that location is the source, and "the appropriate tax rate for your place of business should be charged." [4]
  • Monthly due date for permit holders: tax "must be remitted to the OTC on or before the twentieth day of the month following the month in which the sale was made." [3]
  • Semi-annual option: "Oklahoma sales tax law authorizes semi-annual filing when the tax remitted by the vendor does not exceed $50 a month." [3]
  • Occasional sales reports: occasional sellers "file a report only when sales are made" [3] and mark the report as a casual sale.
  • Vendors at annual events with limited promoter duties file directly: the vendor "shall remit the tax along with a sales tax report directly to the Tax Commission within fifteen (15) days" [1] after the event.
  • Long events: "When the special event will last thirty (30) days or longer, a sales tax report is required to be filed for each calendar month" [1].

Organizer / promoter obligations

  • Permit application timing: "Every promoter or organizer of a special event shall file an application for a special event permit" [1] with Business Tax Services "at least twenty (20) days before the beginning of the special event." [1]
  • Fee: "There is a fee of fifty dollars ($50.00) for each application filed, which must be remitted with the application." [1]
  • Form: Form 13-90 states "Application must be submitted 20 days before the beginning of the special event." [2]
  • Display: each permit "must be prominently displayed at the site of the event for its duration." [1]
  • Advance vendor list: "At least ten (10) days prior to the start of each event, the organizer or promoter is required to submit a list" [1] of all registered vendors.
  • Post-event list: "the organizer or promoter shall also submit a list of vendors who actually attended each event." [1]
  • List contents: "Each list shall include the vendor's name, address, telephone number, email address and taxpayer identification number." [1]
  • Report forms: "Special event promoters and organizations are required to provide sales tax report forms to special event vendors" [1].
  • Filing: "Promoters and organizers are required to file the sales tax reports within fifteen (15) days following the last day of a special event." [1]
  • Liability limit: "Promoters and organizers are only liable for the failure to report and remit the sales taxes that have been collected by them" [1].
  • Annual events: promoters of an event "held on an annual basis during the same thirty-day period each year may request that the Tax Commission limit their responsibilities" [1].

Food and other special cases

  • Groceries: "This bill eliminates the state portion of the sales tax on food and food ingredient items typically purchased at a grocery store." [5] (HB 1955, effective August 29, 2024, per the same page)
  • Prepared food: "The sale of prepared food, alcoholic beverages and dietary supplements are subject to the full state sales and use tax rate of 4.5%." [5]
  • Local taxes still apply: "All local sales and use taxes still apply." [5]
  • Prepared food definition: the seller "must do an activity in addition to selling the item: heat, mix or provide utensils." [5]
  • Registered farmers markets are excluded from special events: "a registered farmers market which is a designated area where farmers, growers, or producers from a defined region gather" [1].

Sources

  1. Oklahoma Tax Commission, Oklahoma Administrative Code Title 710, Chapter 65 (Sales and Use Tax), 2024 compilation, sections 710:65-9-1 and 710:65-9-8 (9-8 amended eff. 8-11-24) — https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/2024/Chapter_65_Sales_and_Use_Tax_2024.pdf — permit requirement, $20 fee, probationary permits, age rule, special event definitions, promoter permit, $50 fee, vendor lists, reporting deadlines.
  2. Oklahoma Tax Commission, Form 13-90, Special Event Promoter/Organizer Business Application (Revised 12-2022) — https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/13-90.pdf — 20-day application deadline.
  3. Oklahoma Tax Commission, Help Center: Businesses (undated) — https://oklahoma.gov/tax/helpcenter/businesses.html — OkTAP application, who needs a permit, occasional sales, due dates, semi-annual filing.
  4. Oklahoma Tax Commission, Sales and Use Tax (undated) — https://oklahoma.gov/tax/businesses/sales-use-tax.html — 4.5% state rate, local taxes, sourcing.
  5. Oklahoma Tax Commission, State Sales Tax on Food and Food Ingredients (undated) — https://oklahoma.gov/tax/businesses/state-sales-tax-on-food-and-food-ingredients.html — grocery exemption, prepared food taxed at 4.5%.

What we could not confirm

  • Confidence: medium. The OTC rules clearly cover craft shows and promoter duties, but the rules come from a 2024 compilation PDF, and the OTC's own pages differ on who needs a permit (regular and seasonal sellers in the rule vs. ongoing sellers and a no-permit occasional-sale option in the Help Center).
  • Conflict: OAC 710:65-9-1 requires a permit for "taxable seasonal sales" [1], while the Help Center says no permit is required for occasional sales [3]. How a hobby crafter who sells at a few shows a year is classified is not spelled out; vendors should confirm with the OTC.
  • Gap: The special event process lets vendors without a permit report through the promoter, which is recorded as a per-event option (temporary_registration_available = yes). No official page reviewed describes a separate temporary vendor permit.
  • Gap: No official page reviewed explains the vendor's side of the special event report form (form number, whether vendors pay the promoter at the event). Form 13-94 (Special or Public Event Mixed Beverage Application) was reviewed and is about alcohol permits, not craft vendors.
  • Date-sensitive: The 4.5% state rate is on an undated OTC page; the 2024 rule compilation is the most recent found. A 2022 compilation also reviewed lacks the 10-day advance vendor list rule added after HB 2289 (2023).
  • Quote note: The exemption effective date (August 29, 2024) appears on source [5] in a sentence with inner quotation marks, so it is paraphrased rather than quoted.
  • Note: Local sales tax rates vary by city and county; the OTC Sales and Use Tax Rate Locator (linked from source [4]) was not reviewed.