CraftShow Events

Sales Tax for Craft Show Vendors in Tennessee

Last researched September 14, 2026 Sources: Tennessee Department of Revenue High confidence

Short answer

Yes. Craft vendors selling at a Tennessee special event (such as an arts-and-crafts show) generally must be registered for sales and use tax, either through an existing account or a special event vendor registration [3][5]. The state rate is 7% plus local tax [6]. Promoters must register the event [2]. Out-of-state or temporary sellers may also owe a local $50 transient vendor fee [7].

Registration
Certificate of Registration (sales and use tax); Application for Registration for Special Events for occasional event vendors
Cost
Not stated on official pages reviewed (flea market dealer registration: $5 monthly, $15 quarterly, $45 annual; local transient vendor fee $50 per 14 days)
State base rate
7% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://revenue.support.tn.gov/hc/en-us/requests/new

Who needs to register

  • Tennessee treats themed short-term shows as special events: "featuring a theme such as arts and crafts, home show, or a holiday themed event" [1].
  • Sellers of goods generally need a certificate before selling: "sells, rents, or leases tangible personal property or provides taxable services in Tennessee must obtain a Certificate of Registration" [5].
  • This applies even at temporary locations for out-of-state sellers: "maintain a physical location in Tennessee, whether temporary or permanent, must hold a certificate" [5].
  • Limited exceptions exist where tax was paid at purchase: "A taxpayer may not be required to collect sales tax if tax was paid at the time of purchase" [5], including a seller who "makes sales at only 1-2 temporary events per year (in any state) and does not have an ongoing retail business" [5], or who "averages less than $4,800 in gross sales a year" [5].
  • Flea market sellers: "All flea market dealers in the state are required to register and collect sales tax on their sales" [5].

The permit or registration

  • Vendors without an account use a special event registration: "Vendors that do not have a sales tax account number should submit the special event vendor registration online" [3].
  • The paper form is titled "Application for Registration for Special Events" [4] and is "For use by vendors attending special events on an occassional basis" [4] (spelling as on the form).
  • The form asks for the "Promoter Location ID" [4] and "Event Start Date" [4].
  • Vendors already registered add each event to their account: "ask Taxpayer Services to update their accounts by adding the special event to the registration" [3], emailing "prior to the end of the month in which the event is held" [3].
  • Previously registered event vendors "should email the Department at revenue.support@tn.gov and ask to add the new event to its account" [8].
  • General registration is online: "Applications for registration are available online through the Tennessee Taxpayer Access Point" [5].
  • Flea market dealers (a separate regime) pay fees: "The annual registration fee is $45.00" [5]; "The monthly registration fee is $5.00, and the quarterly registration fee is $15.00" [5].
  • Sales tax registration is separate from business licensing: "registration for a sales and use tax account is not registration for a business tax account" [5].
  • Transient vendors pay a local fee instead of business tax: "subject to a $50 fee paid directly to the county and/or municipality for each 14-day period" [7].
  • Transient vendor definition: "any person who brings into temporary premises and exhibits stocks of merchandise to the public" [7].
  • Timing of that fee: "The fee must be paid before the first day of engaging in business" [7].
  • A Tennessee seller with a fixed location is different: "A taxpayer with an established business location (i.e., a location that is more than a temporary premises) in Tennessee is not a transient vendor" [7].
  • Local collection: "County clerks and city officials collect taxes and fees from transient vendors, antique malls, and flea markets" [9].

Collecting and filing

  • State rate: "The general state tax rate is 7%" [6].
  • Local tax also applies: "The local tax rate varies by county and/or city" [6].
  • Sales made in Tennessee are sourced to where the sale occurs: "If a sale is made from a location in Tennessee, the sale is sourced to the location from which the sale is made" [5].
  • Any tax collected must be remitted: "If a taxpayer collects any amount of sales tax from customers, the taxpayer must remit that amount on its sales tax return" [5].
  • Due date: "The due date for the special event sales tax return is the 20th day of the month following the event" [5].
  • Filing online: "the vendor may log in to their TNTAP account at https://tntap.tn.gov/eservices/_/ to report and remit sales tax" [8].

Organizer / promoter obligations

  • Promoters register events: "Promoters must register their special events with the Tennessee Department of Revenue" [2].
  • Why it matters: "This registration is required for vendors to remit sales tax from the event" [2].
  • Vendor notice: "Promoters should supply each vendor attending the event a letter informing them of their tax responsibilities" [2], including "the special event vendor registration form" [2].
  • Flea market operators: "Flea market operators are responsible for ensuring that all dealers making sales at the flea market are properly registered" [5].
  • Operator penalty: "a penalty on the flea market operator of $10.00 per booth per day, up to a maximum fine of $100 per day" [5].

Food and other special cases

  • Food trucks at temporary locations: "should register their primary business location for sales and use tax" [5].
  • Food trucks collect at their home-base rate: "collect Tennessee sales tax at the state and local rate of its business location" [5].
  • Unregistered flea market dealers: "subject to a penalty of $10.00 per booth per day" [5].
  • Selling only one's own farm products is a listed exception: "selling its own agricultural products at this event and nothing other than these products" [5].

Sources

  1. SUT-Special Events-1 - Special Event - Definition (TN Dept. of Revenue help center) — https://revenue.support.tn.gov/hc/en-us/articles/360058445411-SUT-Special-Events-1-Special-Event-Definition — definition of special event (arts and crafts).
  2. SUT-Special Events-2 - Special Events Promoters' Tax Responsibilities — https://revenue.support.tn.gov/hc/en-us/articles/360058445671-SUT-Special-Events-2-Special-Events-Promoters-Tax-Responsibilities — promoter registration and vendor letter.
  3. SUT-Special Events-3 - Remitting Sales Tax as a Special Events Vendor — https://revenue.support.tn.gov/hc/en-us/articles/360058446031-SUT-Special-Events-3-Remitting-Sales-Tax-as-a-Special-Events-Vendor — vendor registration paths.
  4. Application for Registration for Special Events, RV-F1300501 (9/2020) — https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/special_events/special_event_vendor_reg.pdf — vendor form contents.
  5. Tennessee Sales and Use Tax Manual (August 2022) — https://www.tn.gov/content/dam/tn/revenue/documents/taxguides/salesanduse.pdf — registration duty, special event exceptions and due date, flea market rules, sourcing, food trucks.
  6. Sales and Use Tax overview (tn.gov/revenue) — https://www.tn.gov/revenue/taxes/sales-and-use-tax.html — 7% state rate, local rates vary.
  7. Tennessee Business Tax Manual (June 2025) — https://www.tn.gov/content/dam/tn/revenue/documents/tax_manuals/june-2025/Business-Tax-Manual.pdf — transient vendor definition and $50 per 14-day fee.
  8. SUT-Special Events-4 - Vendors who have Previously Registered with the Department for an Event — https://revenue.support.tn.gov/hc/en-us/articles/360057986492-SUT-Special-Events-4-Vendors-who-have-Previously-Registered-with-the-Department-for-an-Event — adding events, TNTAP filing.
  9. BUS-46 - Business Tax Collection from Transient Vendors, Antique Malls, and Flea Markets — https://revenue.support.tn.gov/hc/en-us/articles/360057140372-BUS-46-Business-Tax-Collection-from-Transient-Vendors-Antique-Malls-and-Flea-Markets — local collection of transient vendor fees.

What we could not confirm

  • Confidence: high. Department of Revenue help-center articles, the vendor form and both tax manuals directly address special events, promoters and transient vendors.
  • No official statement found of any fee for the special event vendor registration itself; the $5/$15/$45 fees are stated for flea market dealer registrations only.
  • The Sales and Use Tax Manual cited is dated August 2022; a newer edition may exist (an attempted June 2025 URL did not download). The help-center articles are dated March 2021.
  • Local sales tax rate ranges and the single-article local tax cap were not researched in detail; local rates vary by event location.
  • Whether an in-state craft vendor with a home-based business (not a transient vendor) needs a county/city business license for event sales was not confirmed.
  • The special event exception criteria (1-2 events per year, under $4,800) carry statutory footnotes in the manual that were not independently checked against the Tennessee Code.