CraftShow Events

Sales Tax for Craft Show Vendors in Washington

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

Short answer

Yes. Craft vendors at special events must be registered with the Washington Department of Revenue, either through a business license or, for businesses with no more than two Washington events a year, a free per-event Temporary Registration Certificate [2][1]. Vendors collect state (6.5%) plus local sales tax and also owe B&O tax on gross sales [1][4][5]. Promoters must verify vendor registration [1].

Registration
Temporary Registration Certificate (per event); otherwise Business License (UBI)
Cost
Temporary Registration Certificate: no fee; Business License Application fee varies
State base rate
6.5% As of: 2026-09-14 (date checked; page undated). Local taxes may apply.
Event organizers have duties?
Yes
Official registration
https://dor.wa.gov/open-business/types-businesses/temporary-businesses

Who needs to register

  • Craft shows are expressly special events: "Home, garden, or craft shows." [1]
  • Vendors at special events must be registered: promoters verify vendors "have a valid tax registration number with the department" [1]
  • Unregistered vendors "cannot participate in the event unless they certify in writing that they are exempt from registration requirements." [1]
  • A business license is required if "You sell a product or provide a service that requires the collection of sales tax." [3]
  • A business license is also required if "Your gross income is $12,000 per year or more." [3]
  • Temporary certificates "cannot be issued to: Established Washington businesses." [2]

The permit or registration

  • Temporary option: "A temporary business is a business that has no more than two events per year in Washington" [2]
  • Event length limit: "with each event lasting no longer than one month." [2]
  • Per event: "Each Temporary Registration Certificate is valid for one event only." [2]
  • Cost: "There is no fee for a Temporary Registration Certificate." [2]
  • Timing: you cannot register "earlier than six months (180 days) before the event's scheduled date." [2]
  • More than two events: such a business "may be required to apply for a state business license instead of a Temporary Registration Certificate." [2]
  • Business license route: "Vendors can register with the department by filing a Business License Application online through My DOR" [1]
  • Business license fee: "The application fee for a Business License Application varies" [3]
  • License outcome: "you'll be assigned a Unified Business Identifier (UBI) number." [3]

Collecting and filing

  • Event sales are taxable: "Sales of tangible personal property at special events are subject to sales tax." [1]
  • Rate to collect: "Vendors must collect and pay the combined state and local sales tax rate to the department." [1]
  • State rate: "The state tax rate is 6.5%. The local tax rate varies by city and/or county." [4]
  • Location: "The amount of state and local tax you collect and submit varies depending on the event's location." [1]
  • B&O tax also applies: "gross sales amounts are also subject to business and occupation (B&O) tax under the Retailing classification." [1]
  • B&O is not passed to customers: "The B&O tax is not collected from customers." [5]
  • Temporary certificate filing: "Complete the Temporary Registration Certificate form within 10 business days of completion of the event." [2]
  • Temporary return delivery: "The Temporary Registration Certificate form cannot be submitted online at this time." [2]
  • Licensed businesses: "You must report and pay B&O tax on the Excise Tax Return using MyDOR" [5]

Organizer / promoter obligations

  • Promoters must make "a good faith effort" to verify vendors "have an active registration with the Department of Revenue." [1]
  • Contracts: include a statement that "a valid tax registration certificate with the department is required to participate in the event" [1]
  • Records: keep "the date, place of each event, name, mailing address, and Washington tax registration number for each vendor." [1]
  • Retention: "This information shall be maintained on record for a period of one year from the date of the special event." [1]
  • On request: provide "a list of vendors and their registration numbers within 20 days of receiving a written request." [1]
  • Penalty: "$100 for each unregistered vendor that you allow to sell goods or services at your event." [1]
  • Exclusion: events "whose promoters charge vendors $200 or less to participate" [1]
  • Exclusion: events for the "Exclusive benefit of a nonprofit organization, where all the gross proceeds of vendor sales benefit the nonprofit organization." [1]

Food and other special cases

  • Businesses needing other permits: temporary certificates cannot be issued to "Businesses that require a permit from another agency." [2]
  • Trade shows: "Trade show exhibitors that meet the exception from establishing nexus do not need a Temporary Registration Certificate." [2]
  • Food: the retail sales tax page lists "Food" among "Common retail sales tax exemptions and deductions" [4]; details of which event foods are taxable were not reviewed.

Sources

  1. Special event promoter's requirements (WA DOR) — https://dor.wa.gov/forms-publications/publications-subject/tax-topics/special-event-promoters-requirements — special event definition, vendor registration, promoter duties/penalties, sales tax and B&O at events
  2. Temporary businesses (WA DOR) — https://dor.wa.gov/open-business/types-businesses/temporary-businesses — Temporary Registration Certificate eligibility, no fee, per-event validity, filing within 10 business days
  3. Apply for a business license (WA DOR) — https://dor.wa.gov/open-business/apply-business-license — business license triggers ($12,000 gross income, sales tax collection), fee varies, UBI
  4. Retail sales tax (WA DOR) — https://dor.wa.gov/taxes-rates/retail-sales-tax — 6.5% state rate, local rates vary, food exemption listed
  5. Business & occupation tax (WA DOR) — https://dor.wa.gov/taxes-rates/business-occupation-tax — B&O as gross receipts tax, not collected from customers, filed on excise return

What we could not confirm

  • Confidence: high. All core facts come from current WA DOR pages that directly address craft shows, temporary vendors and promoters.
  • The Retailing B&O tax rate and Small Business B&O Tax Credit amounts were not captured; see WA DOR's B&O rate list.
  • The exact Business License Application fee is not stated on the pages reviewed ("varies"); city endorsements may add fees.
  • WA DOR pages are undated; the 6.5% state rate was checked 2026-09-14. Local rates change quarterly and must be looked up by event location.
  • The definition of "Established Washington businesses" (who cannot use a temporary certificate) was not further explored; in-state crafters should assume a business license is needed if they meet a license trigger.
  • Whether a Washington hobby seller under $12,000 who sells at a craft show still needs a license is not definitively resolved by these pages, because the "requires the collection of sales tax" trigger may apply independently.
  • City business licenses (e.g., local endorsements) not reviewed.