CraftShow Events

Sales Tax for Craft Show Vendors in Utah

Last researched September 14, 2026 Sources: Utah State Tax Commission High confidence

Short answer

Yes. Vendors at Utah special events such as fairs, art shows and swap meets need a Temporary Sales Tax License and Special Return (TC-790C) for each event, even if they already hold a regular sales tax license [1][2]. Licenses carry no fee [3]. The state rate is 4.85% plus local taxes at the event location [2][4]. Promoters must collect vendor information and file a participant list [1].

Registration
Temporary Sales Tax License and Special Return (TC-790C)
Cost
No license fee (Utah Code 59-12-106)
State base rate
4.85% As of: 2026-07-01. Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://tax.utah.gov/business/sales-tax/other-sales-tax/specialevents/

Who needs to register

  • Special event definition: "A one-time event or an event that runs for 6 months or less where taxable sales occur" [1].
  • Covered events include "state and county fairs, festivals, antique shows" [1] and "art shows, auctions, mall kiosks, swap meets" [1].
  • License requirement: "All vendors participating in special events are required to obtain a Temporary Sales Tax License and Special Return (TC-790C)" [1].
  • Applies to already-licensed sellers too: "must register for a temporary sales tax license, even if the seller has a current sales tax license" [2].
  • Statutory exception at special events: a license is not required for a person "exempt from collecting sales and use tax under Section 59-12-104 and the place of business is a special event" [3].
  • The application must carry a notice that a person need not collect tax "if you are not regularly engaged in the business of selling the items you are offering at this event" [3].
  • Selling without a license is an offense: "without having secured a license to do so is guilty of a criminal violation" [3].

The permit or registration

  • Permit name: "Temporary Sales Tax License and Special Return (TC-790C)" [1].
  • It is event-specific: "The license/return is only good for the event listed on the form" [1].
  • How it is issued: it "is sent out by the Utah State Tax Commission once the event promoter remits their event participant list TC-791" [1].
  • If the promoter has not complied: "you can obtain the license by contacting the Special Events Unit in the Salt Lake Office at 801-297-6303" [1].
  • Cost: "A license shall be issued to the person by the commission without a license fee" [3].
  • Local business licensing link: "The licensing departments of local governments may contact the Tax Commission before issuing business licenses" [1].

Collecting and filing

  • State rate: "State Sales and Use State 4.85%" [2].
  • Local rates apply by event location: "tax rates vary depending on the jurisdiction where the event is taking place" [1].
  • Use the event location's rate: "Use the sales tax rate in effect at the location where the sales are taking place" [1]; "Sales at special events (fairs, swap meets, races, etc.) are sourced to the event location" [2].
  • Combined local rate charts are published quarterly; the current chart shows "Rates In effect as of July 1, 2026" [4].
  • Filing form: "Use Form TC-790C, Temporary Sales Tax License and Special Return to report and to pay the taxes collected at a special event" [1].
  • Filing methods: "file online at Taxpayer Access Point (TAP)or by mail" [1] (spacing as on page).
  • Deadline: "File the temporary license/return and remit full payment within 30 days after the close of the special event or sale" [1].
  • Collection on site is possible: "the return and payment is collected on the last day of the event by agents of the Utah State Tax Commission" [1] (in some cases).
  • Vendors with a permanent license: "must report and remit the sales tax from the event on Form TC-790C" [1], "in addition to reporting it on the vendor's regular sales tax return(s)" [1].
  • Regular return adjustment: "Special event sales should be reported on line 6, of your regular Sales and Use Tax return (TC-62 series), as a negative sale" [1].

Organizer / promoter obligations

  • Vendor information: "The promoter of an organized event is required to obtain the following information from each vendor participating in the event" [1].
  • Information collected includes "Name, address, and telephone number" [1], a tax ID such as "Sales Special Event Tax ID (SSE)" [1], "What product you are selling" [1] and "Email address" [1].
  • Participant list: licenses are sent "once the event promoter remits their event participant list TC-791" [1].
  • Promoters have their own registration, referenced as: "If the event promoter is non compliant with their Special Event Registration" [1].

Food and other special cases

  • Grocery food is taxed at a reduced rate: "The state sales tax rate for grocery food is 1.75 percent" [2].
  • Combined grocery food rate: "The tax on food and food ingredients is 3.0% statewide" [4].
  • Events listed include food shows: "food shows, art shows, auctions" [1].
  • Other taxes (such as restaurant tax) can apply on top of the combined rate: "Other taxes and fees, such as transient room, short-term vehicle leasing, restaurant, telecommunications and municipal energy are in addition to the combined rate" [4].

Sources

  1. Special Event Sales Tax (Utah State Tax Commission) — https://tax.utah.gov/business/sales-tax/other-sales-tax/specialevents/ — definition, TC-790C license, promoter duties, filing and due date.
  2. Publication 25, Sales and Use Tax General Information (Rev. 9/26) — https://files.tax.utah.gov/tax/forms/pubs/pub-25.pdf — 4.85% state rate, temporary license required even with a regular license, sourcing to event location, grocery food rate.
  3. Utah Code Section 59-12-106 (version effective 5/3/2023) — https://le.utah.gov/xcode/Title59/Chapter12/C59-12-S106_2023050320230503.html — no license fee, special event license exception, required notice on temporary license application, penalty.
  4. Sales and Use Tax Rates, Combined chart (Rates In effect as of July 1, 2026) — https://files.tax.utah.gov/tax/salestax/rate/26q3combined.pdf — current combined local rates, grocery food rate, other taxes in addition.

What we could not confirm

  • Confidence: high. The Tax Commission's special event page, Publication 25 (revised 9/26), the statute and the current rate chart directly address event vendors and promoters.
  • Utah Code 59-12-106 was read from the version page effective 5/3/2023 (the default version the Legislature site served on 2026-09-14); later amendments were not checked.
  • The promoter registration process itself (how promoters register an event, deadlines, and any promoter penalty) is not detailed on the pages reviewed; the underlying statute or rule for promoter duties was not located.
  • Local rates change quarterly; the July 1, 2026 chart was current when checked, and an October 1, 2026 chart may supersede it.
  • Publication 25 was extracted from a two-column PDF; quotes were checked against a text extraction of that PDF.
  • Whether a hobbyist craft seller qualifies as "not regularly engaged in the business" is fact-specific and not defined on the pages reviewed.