Sales Tax for Craft Show Vendors in Texas

Who needs to register

• Everyone selling taxable items at the event. You need a permit if you "sell taxable items or services; take orders for taxable items or services; or use the event to promote selling taxable items" at fairs, festivals, markets or shows ^[1].
• Out-of-state sellers. If you are an out-of-state seller "engaged in business in Texas, even if operating here temporarily, you must have a Texas Sales and Use Tax Permit and collect and report all applicable taxes for local Texas taxing jurisdictions" ^[1]. Promoting or selling at "a flea market, arts and crafts show, trade day, festival or other event" is listed as a way of being engaged in business in Texas ^[5].
• The occasional sale exemption usually does not apply. It covers people who sell only "one or two taxable items during any 12-month period", or who sell personal-use items worth no more than $3,000 in a calendar year ^[1][2]. It does not apply "if you are required to pay a fee or commission to participate in events such as flea markets, arts and crafts shows, or other similar 'community-wide' type events coordinated or produced by a third party" ^[2].
• Letter for qualifying occasional sellers. If you do qualify, you must give the promoter a letter with your name, address, phone number and driver's license number ^[1].
• No sales threshold applies to craft show vendors in the sources reviewed.

The permit or registration

• Name: Texas Sales and Use Tax Permit ^[1][4].
• Where to apply: the Texas Online Tax Registration Application (https://comptroller.texas.gov/taxes/permit/), by mail, or in person at a Comptroller field office ^[1].
• Cost: "There is no fee to apply for a permit" ^[1]. The FAQ adds that "you may be required to post a security bond" ^[4].
• Lead time: none stated in the sources reviewed.
• Temporary or event-only permit: none found. The official publications send temporary and out-of-state event sellers to the standard permit ^[1][5] (see "What we could not confirm").

Collecting and filing

• State rate: 6.25%. Local jurisdictions can add up to 2%, for a combined maximum of 8.25% ^[3]. Checked on the Comptroller's sales tax page on 2026-09-14 (the page shows no date).
• Tax follows the event location: "If you sell at different events around Texas, you will collect tax based on the location of each event" ^[1].
• Local rate lookup: the Comptroller's Sales Tax Rate Locator, https://gis.cpa.texas.gov/search/ ^[3].
• Filing deadlines: monthly returns are due the 20th of the following month. Quarterly returns are due April 20, July 20, October 20 and January 20. Yearly returns are due January 20 ^[3]. No filing frequency specific to temporary or event vendors was found.

Organizer / promoter obligations

• Promoters are sellers too. Event promoters "must collect and remit the sales tax on their sales, as well as sales made by individuals, dealers or salespersons at these events who do not have an active Texas Sales and Use Tax Permit" ^[1].
• Liability: "The market's promoter can be liable for taxes on sales made by sellers without a permit, so the promoter must make sure that each seller has an active sales tax permit" ^[1].
• Records: promoters must collect letters from qualifying occasional sellers. Both promoter and seller keep records for four years ^[1].

Food and other special cases

• Nonprofits: qualifying nonprofit organizations, and 501(c)(3) organizations at county fairs, may make tax-free sales. They must notify the promoter and keep documentation for four years ^[1].
• Prepared food, cottage food and resale items: not covered in the event publication reviewed ^[1].

Sources

1. Texas Comptroller, Publication 96-211 "Fairs, Festivals, Markets and Shows" (10/2021) — https://comptroller.texas.gov/taxes/publications/96-211.php — who needs a permit, no fee, out-of-state sellers, promoter duties and liability, tax by event location, nonprofit sales, occasional seller letter.
2. Texas Comptroller, Publication 94-437 "Garage Sales and Occasional Sales" (09/2020) — https://comptroller.texas.gov/taxes/publications/94-437.php — occasional sale limits and the craft show exclusion.
3. Texas Comptroller, Sales and Use Tax — https://comptroller.texas.gov/taxes/sales/ — 6.25% state rate, local rates up to 2% (8.25% maximum), rate locator, filing due dates.
4. Texas Comptroller, Sales and Use Tax Permit FAQ — https://comptroller.texas.gov/taxes/sales/faq/permit.php — no permit fee, possible security bond.
5. Texas Comptroller, Publication 94-108 "Engaged in Business" (12/2020) — https://comptroller.texas.gov/taxes/publications/94-108.php — temporary locations and arts and crafts shows count as engaged in business.

What we could not confirm

• Confidence: high. Publication 96-211 speaks directly to this situation.
• Temporary permit: no official Comptroller page reviewed says outright that no temporary or event-only permit exists. A secondary search result pointed to a 2016 Comptroller "Tax Policy News" item saying there are none, but the official copy returned 404 and was not used. The official publications describe only the standard permit ^[1][5].
• Rule 3.286: 34 TAC §3.286 (seller responsibilities, promoter provisions) could not be fetched. The Secretary of State rules site redirected to a new portal, so the rule text was not reviewed.
• Security bond: whether one will be required, and how much, is decided case by case ^[4].
• Taxability: whether a particular handmade item is taxable was not researched item by item.