Sales Tax for Craft Show Vendors in Pennsylvania

Who needs to register

• Businesses selling taxable items. A craft business "will need a sales tax license to collect and remit sales tax on your taxable sales" ^[1].
• Place of business in Pennsylvania. The statute requires "every person maintaining a place of business in this Commonwealth ... selling ... tangible personal property, the sale or use of which is subject to tax" to apply for a license "prior to the beginning of business" ^[4].
• Out-of-state vendors (Transient Vendor Certificate). This is required for non-Pennsylvania businesses with no permanent Pennsylvania location that sell taxable property or services ^[2].
  • The regulation defines a transient vendor as someone who brings taxable property into Pennsylvania to sell at retail and has no established place of business in the state ^[3].
  • The definition excludes a person who "Handcrafts items. A handcrafted item is one predominately made or created by hand" ^[3].
• Show sellers. Licensed promoters may not let anyone sell taxable items at a show "unless such person is licensed under section 208" ^[4]. For vendors at licensed-promoter shows, a §208 license is required in practice.
• No occasional sale exemption or dollar threshold for craft show vendors was found in the pages reviewed.

The permit or registration

• Names ^[2]:
  • Sales, Use and Hotel Occupancy Tax License
  • Transient Vendor Certificate (non-Pennsylvania vendors)
  • Promoter License (for show operators)
• Where to apply: Pennsylvania Online Business Tax Registration in myPATH, https://www.mypath.pa.gov/_/ ^[2][5].
• Cost: "There is no fee to submit your application" (sales tax license, PA Business One-Stop Hub, revised 4/4/2025) ^[1].
• Transient vendor bond: transient vendors must post a bond or other security "in the amount of $500" ^[3]. It may be waived in some cases, including vendors at shows run by a promoter who has notified the Department ^[3].
• Lead time for transient vendors: "Thirty days prior to entering Pennsylvania to conduct business", Transient Vendor Certificate holders must notify the Department in writing of the dates and locations ^[2].
• License term: licenses under §208 are "valid for a period of five years" ^[4].
• Temporary or event-only license: none found for in-state vendors. The Transient Vendor Certificate covers out-of-state vendors without a Pennsylvania location ^[2][3].

Collecting and filing

• State rate: "The Pennsylvania sales tax rate is 6 percent" ^[2] (checked 2026-09-14).
• Local tax: "a 1 percent local tax is added to purchases made in Allegheny County, and 2 percent local tax is added to purchases made in Philadelphia" ^[2].
• 2026 change to local tax sourcing ^[6]:
  • Under Act 21 of 2026 (enacted July 12, 2026), "Local sales tax is now based on point of destination (i.e., where the product or service is delivered)."
  • The change is retroactive to tax years after December 31, 2025.
  • "The department will not begin enforcing these new rules until October 1, 2026."
  • For in-person sales at a show, delivery happens at the event location.
• Filing frequency for event vendors: not found in the sources reviewed.

Organizer / promoter obligations

• What counts as a show. A show includes "a flea market, antique show ... hobby show ... fair or any similar show, whether held regularly or of a temporary nature, at which more than one vendor displays for sale or sells" taxable items ^[4].
• Promoter License. The Department says a Promoter License is required for anyone who "rents, leases, or otherwise operates or grants permission to use space at a show" for sales of taxable items, and must be renewed annually in myPATH ^[2].
• The statute's wording. The statute says a promoter "may annually file" an application at least 30 days before the first show. The license is issued "without charge" ^[4].
• Licensed sellers only. "No licensed promoter shall permit any person to display for sale or to sell tangible personal property or services subject to tax ... at a show unless such person is licensed under section 208" ^[4].
• Records: promoters keep the date and place of each show and each seller's name, address and sales tax license number, for three years ^[4].
• Penalties: the promoter license can be denied or revoked, with denial for up to six months ^[4].

Food and other special cases

• Food: people making and selling food such as baked goods or canned items are "considered a limited food establishment" and should check the Department of Agriculture's requirements ^[1].
• Stuffed toys and bedding: makers of stuffed toys, bedding or upholstery need licensing from the Department of Labor and Industry ^[1].
• Nonprofit sales: not researched in official sources for this report.

Sources

1. PA Business One-Stop Hub, "Homemade Craft & Food Businesses" reference guide (revised 4/4/2025) — https://hub.business.pa.gov/Home/HelpCenterDetail/HomemadeCraftFoodBusinesses — craft businesses need a sales tax license, no application fee, food and stuffed toy licensing.
2. PA Department of Revenue, "Sales, Use and Hotel Occupancy Tax" — https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax — 6% rate, Allegheny 1% and Philadelphia 2%, license types, 30-day transient vendor notice, promoter license renewed annually.
3. 61 Pa. Code Chapter 39 "Transient Vendors" (§§39.1, 39.2, 39.4, 39.13) — https://www.pacodeandbulletin.gov/Display/pacode?file=%2Fsecure%2Fpacode%2Fdata%2F061%2Fchapter39%2Fchap39toc.html — transient vendor definition and handcrafter exclusion, certificate requirement, $500 bond, penalties.
4. Tax Reform Code of 1971 (72 P.S.), Article II §§201(u)-(v), 208, 248.6, 271.1 (Pennsylvania General Assembly, revised 2026-07-06) — https://www.legis.state.pa.us/WU01/LI/LI/US/HTM/1971/0/0002..HTM — promoter and show definitions, license requirement, five-year license term, promoter duties, records, penalties.
5. PA.gov, "Register My Business for Taxes" — https://www.pa.gov/services/revenue/register-my-business-for-taxes — myPATH registration for sales tax, promoter license and transient vendor certificate.
6. PA Department of Revenue, "Local Sales Tax" — https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax/local-sales-tax — Act 21 of 2026 point-of-destination change, enforcement from October 1, 2026.

What we could not confirm

• Confidence: medium. Promoter and license rules are clear in statute. Several points are unresolved.
• Out-of-state handcrafters: the transient vendor definition excludes handcrafters ^[3]. How an out-of-state handcrafter with no Pennsylvania place of business should register (a regular license or otherwise) was not confirmed. Ask the Department or a tax professional.
• Promoter license wording conflict: the statute says promoters "may" file for a license ^[4], while Department guidance says a promoter license is "required" ^[2].
• Taxability of handmade items: not reviewed item by item. Pennsylvania exempts some categories, such as most clothing, but the Retailer's Information Guide (REV-717) was not reviewed, so no taxability claims are made here.
• New local tax rules: the Act 21 of 2026 change is new. Check the Department's guidance after October 1, 2026.
• No-fee statement: the no-fee statement comes from the PA Business One-Stop Hub (a Commonwealth site), not a Department of Revenue page.