CraftShow Events

Sales Tax for Craft Show Vendors in Virginia

Last researched September 14, 2026 Sources: Virginia Department of Taxation (Virginia Tax) Medium confidence

Short answer

Yes. Craft vendors selling at Virginia fairs and festivals must collect sales tax; the "occasional sale" exemption does not apply [3]. Vendors at a few events a year can use Form ST-50, the Temporary Sales Tax Certificate/Return, instead of opening an account; more frequent vendors must register [1][2]. The general rate is 5.3% (4.3% state plus 1% local), higher in some regions [2][4].

Registration
Certificate of Registration (sales tax); Form ST-50 Temporary Sales Tax Certificate/Return for occasional event vendors
Cost
Not stated on official pages reviewed
State base rate
5.3% (4.3% state + 1% statewide local) As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
None found in official sources
Official registration
https://www.tax.virginia.gov/retail-sales-and-use-tax

Who needs to register

  • Regulation: "Any person selling tangible personal property at fairs, flea markets, carnivals, circuses, etc. must hold a certificate of registration" [3].
  • No occasional-sale exemption: "Persons selling at fairs, flea markets, carnivals and circuses do not qualify for the" occasional sale exemption [3].
  • Nonprofits too: "no distinction is made between profit and nonprofit vendors" [3].
  • Few events: "If you are only selling at 3 or fewer events per year, you don't need to register a sales tax account with us" [1].
  • But tax still applies: "you'll still need to collect and pay the tax. Use Form ST-50" [1].
  • More events: "If you are selling at more than 3 events per year, you'll need to register a sales tax account with us" [1].
  • The ST-50 form states the threshold differently: "If you attend 3 or more shows a year, you must register with the Department" [2] (see gaps).
  • Makers are the audience: "Are you planning to sell your art, pottery, jewelry, or other goods at an upcoming fair?" [1].
  • Statute: "Every person desiring to engage in or conduct business as a dealer in this Commonwealth shall file" an application for a certificate of registration [5].
  • Penalty: a dealer operating "without obtaining a certificate of registration" [5] is "guilty of a Class 2 misdemeanor" [5].

The permit or registration

  • Occasional event vendors: "TEMPORARY SALES TAX CERTIFICATE/RETURN --- ST-50" [2], "Use This Form for Events Held on or After July 1, 2023" [2].
  • Registered vendors from another locality also use it: if "permanently registered in a locality other than the one where the show was held" [2], "you must file and pay tax collected at the show using this form" [2].
  • Regular registration: "Register for sales tax online as an in-state or out-of-state dealer" [4].
  • Seasonal option: "Sales tax filers can register as a seasonal business if they only make sales in a particular set of months" [1].
  • Display: "Your certificate must be displayed prominently at your registered location" [4].
  • The regulation also says event sellers "should contact the department to obtain a certificate of registration for purposes of making sales at the fair, flea market, etc." [3].

Collecting and filing

  • General rate: "The general sales tax rate for Virginia is 5.3% (4.3% state tax and 1% local tax)" [2].
  • Regional rates: "An additional 0.7% regional rate in Northern Virginia making the rate 6% (5% state tax and 1% local tax)" [2]; Hampton Roads and Central Virginia also show 6% [2][4].
  • Historic Triangle: "These localities are within the Hampton Roads Region making the rate 7% (6% state tax and 1% local tax)" [2].
  • Additional local option tax localities (Danville and several counties): "An additional 1.0% rate applies in these localities, making the rate 6.3%" [2].
  • The current Virginia Tax rate table lists 5.3% for "Everywhere else" [4], with the higher rates above for named localities.
  • Event location rate: "you collect sales tax at the rate of the locality where the special event occurred" [1].
  • ST-50 due date: "Returns are due and payable on or before the 20th of the month following the show/event" [2].
  • ST-50 mailing: "Send completed form and payment to: Virginia Department of Taxation" [2].
  • Registered dealers file electronically: "Sales tax must be filed and paid electronically" [4].
  • Regular due dates: "Monthly returns are due on the 20th day of the month following the close of the filing period" [4].
  • Zero returns: "file your sales tax return every month or every quarter (depending on your filing frequency) even if no tax is owed" [4].
  • Late penalty: "a penalty of 6% per month is added to the tax owed" [4].
  • Income tax reminder: "you'll also need to report money you make from these sales when filing your individual income taxes with us" [1].

Organizer / promoter obligations

  • No specific promoter obligation found in official sources.
  • Optional arrangement: the Department may authorize "sponsors or operators of fairs, carnivals, flea markets, circuses, etc. to remit the tax collected by persons selling at such events" [3].
  • Sponsors must ask in writing: "Any operator or sponsor seeking authorization to remit tax on behalf of participants must apply in writing to the department" [3].
  • Operators' own supplies: "Tangible personal property used or consumed in operating fairs, flea markets, circuses, amusement parks, etc. is subject to the tax" [3].

Food and other special cases

  • Grocery items: "Grocery Tax (food and personal hygiene items) - 1% statewide" [4].
  • Regional add-ons do not apply to groceries: "The additional tax will not be levied on essential personal hygiene products or food purchased for human consumption" [2].
  • Prepared food and local meals taxes were not covered in the official sources reviewed.

Sources

  1. Vendor Tips for Festival Season (Virginia Tax news, published October 7, 2024) — https://www.tax.virginia.gov/news/vendor-tips-fall-festival-season — 3-event threshold, ST-50, seasonal registration, event locality rate.
  2. Form ST-50, Temporary Sales Tax Certificate/Return (Rev. 04/23) — https://www.tax.virginia.gov/sites/default/files/taxforms/retail-sales-and-use/any/st-50-any.pdf — form name, rates by region, due date, registration statement.
  3. 23VAC10-210-570. Fairs, flea markets, circuses, carnivals, etc. — https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section570/ — certificate requirement, no occasional sale exemption, sponsor remittance option.
  4. Retail Sales and Use Tax (Virginia Tax) — https://www.tax.virginia.gov/retail-sales-and-use-tax — current rate table, registration, electronic filing, due dates, penalties, grocery rate.
  5. Code of Virginia § 58.1-613, Dealers' certificates of registration — https://law.lis.virginia.gov/vacode/title58.1/chapter6/section58.1-613/ — application requirement and misdemeanor penalty.

What we could not confirm

  • Confidence: medium. Official sources clearly require event vendors to collect tax, but they conflict on the exact registration threshold.
  • Conflict: the Virginia Tax news article says vendors at "3 or fewer events per year" need not register and may use ST-50, while Form ST-50 (Rev. 04/23) says "If you attend 3 or more shows a year, you must register." Vendors attending exactly 3 events should contact Virginia Tax. The regulation (23VAC10-210-570) says event sellers "must hold a certificate of registration," without a numeric threshold.
  • No official statement of any registration fee (or that registration is free) was found on the pages reviewed.
  • Form ST-50 on file is labeled for events on or after July 1, 2023; Virginia Tax may issue a newer version. Its locality list matches the current rate table on the Retail Sales and Use Tax page.
  • Local meals taxes and local business licenses (BPOL) for event vendors were not researched.
  • The rate page was undated; checked 2026-09-14.