CraftShow Events

Sales Tax for Craft Show Vendors in Vermont

Last researched September 14, 2026 Sources: Vermont Department of Taxes High confidence

Short answer

Yes. A craft vendor making taxable sales at a Vermont fair or craft show needs a free Vermont business tax account and sales tax license before selling, even for a single event [1][3]. Vermont's sales tax is 6%, plus 1% in local option tax towns [2][4]. Organizers of events with 25 or more vendors must send the Department a vendor list before the event [1][5].

Registration
Vermont Business Tax Account and sales tax license
Cost
Free
State base rate
6% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://tax.vermont.gov/business/sales-and-use-tax/getting-started

Who needs to register

  • Vendors: "Before making any taxable sales, it's important for a vendor to have a business tax account and license in Vermont" [1].
  • One-time vendors included: "You will need to have a business tax account even if you plan to be a vendor only once" [1].
  • Transient vendor definition: "Transient Vendors sell items for a limited time and have no permanent place of business at that location" [3].
  • Craft shows are named: "fairs, bazaars, flea markets, art or craft shows, and concerts" [3].
  • Duration does not matter: "This requirement applies for all sales even if the sales are for one day or regularly throughout the year" [3].
  • Out-of-state sellers: "Out-of-state retailers coming into Vermont must obtain a Vermont license" [3].
  • Statute: "every person required to collect any tax imposed by this chapter" [5] must "apply for a license in the manner prescribed by the Commissioner" [5].

The permit or registration

  • What is needed: a Vermont Business Tax Account and license — "Vermont businesses, including nonprofits, must register for a Vermont Business Tax Account and license prior to collecting the tax" [2].
  • Cost: "Registration is free" [2]; "There is no charge for a license" [2]; the event guidance says "Both are free" [1].
  • Timing: "register for a tax account at least one day before the event" [1].
  • Statute on cost: "The Commissioner shall issue, without charge, to each registrant a license empowering him or her to collect the tax" [5].
  • Displaying the license at a stand: "A registrant who has no regular place of doing business shall attach the license to his or her cart, stand, truck" [5], or "carry it on his or her person" [5].
  • No temporary or event-only license type was identified; the same business tax account and license apply to one-time vendors [1].

Collecting and filing

  • Rate: "The Vermont Sales and Use Tax is 6%" [2].
  • Local option tax: "Local Option Sales Tax: 6% sales tax + 1% = 7% total tax" [4].
  • At events: "Be sure to add 1% tax to the appropriate tax for items sold" [1] in municipalities that require it.
  • Local option tax follows the sale location: "the tax is collected based on the location where the buyer takes possession of the item" [4].
  • No separate local registration: "No additional registration with the Department is necessary" [4].
  • Filing frequency is assigned: "The Department of Taxes determines the filing frequency for each taxpayer" [6].
  • Monthly filers: "You must pay Sales Tax for the month by the 25th day of the following month" [6].
  • Electronic filing when local tax applies: "Taxpayers who have sales subject to Local Option Tax must file electronically" [6].

Organizer / promoter obligations

  • Vendor list before the event: "provide the Department with a list of vendors at least one business day prior to an event where 25 or more vendors are expected" [1].
  • Updates: "If the vendor list changes, send an updated list within seven days after the event" [1].
  • Statute: the promoter "shall provide to the Commissioner a list of vendors who are authorized by the promoter to sell taxable property at the event" [5], with "the vendors' current sales tax license numbers" [5].
  • Event threshold in statute: "a specific time and location at which 25 or more vendors are authorized by the promoter to sell taxable items" [5].
  • Template: "The Department has developed an Excel template that may be used for reporting vendor information" [1].
  • Booth fees: "Fees charged to vendors for space at an event are not taxable unless the fee is to rent tangible personal property" [1]; "Rentals of TPP are subject to sales tax" [1].
  • Admission: "Fees to access an event are subject to sales tax" [1].

Food and other special cases

  • Grocery-type food: "Most grocery-type foods are exempt from sales tax, except that soft drinks and alcoholic beverages are taxable" [1].
  • Prepared food: "Vermont has a 9% Meals and Rooms Tax on lodging and meals" [1].
  • Event food vendors: meals tax restaurants include "concession stands, street carts, vendors at farmers markets and street fairs" [1].
  • Meals tax registrants include "Transient vendors (sell only once in Vermont)" [3].
  • Alcohol: "Alcohol beverages are subject to the 10% alcohol tax if sold for immediate consumption" [1].
  • Event tokens: "Currency tokens (purchased and used dollar-for-dollar at the event) are not subject to tax at the time of purchase" [1].

Sources

  1. Vermont Tax Tips for Organizers and Vendors — https://tax.vermont.gov/business/industry/event-organizers-and-vendors — vendor account and license, free, timing, organizer vendor list, booth fees, food and alcohol rules.
  2. Sales and Use Tax: Getting Started — https://tax.vermont.gov/business/sales-and-use-tax/getting-started — 6% rate, registration free, no charge for license.
  3. Meals and Rooms Tax | Frequently Asked Questions — https://tax.vermont.gov/business-and-corp/meals-and-rooms-tax/faqs — transient vendor definition, one-day sales, out-of-state retailers, meals tax for transient vendors.
  4. Local Option Tax — https://tax.vermont.gov/business/local-option-tax — 1% local option sales tax, destination basis, no extra registration.
  5. 32 V.S.A. § 9707, Registration (Vermont Statutes Online) — https://legislature.vermont.gov/statutes/section/32/233/09707 — license requirement, no charge, display rule, promoter vendor list.
  6. Sales and Use Tax (Vermont Department of Taxes) — https://tax.vermont.gov/business/sales-and-use-tax — filing frequency, monthly due date, electronic filing for local option tax.

What we could not confirm

  • Confidence: high. The Department's dedicated organizer/vendor guidance, its FAQ and the governing statute agree on the core requirements.
  • Conflict: the Meals and Rooms Tax FAQ says the promoter must notify the Department "within 10 days after the event" of list changes, while 32 V.S.A. § 9707(b) says "No later than one week after the event" and the organizer guidance says seven days. The statute should control; this guide follows it.
  • The statute ties the promoter list to events with vendors "who have no permanent place of business in the State"; the organizer guidance does not repeat that limitation.
  • No official temporary, per-event or special-event license was found; one-time vendors use the standard business tax account.
  • Filing frequency for a one-time vendor (and quarterly/annual due dates) was not confirmed; the Department assigns frequency.
  • The municipal list of local option tax towns changes over time; check the Local Option Tax page for the event town.
  • Pages were undated; checked 2026-09-14.