Sales tax at craft fairs and markets.
Usually the vendor is the seller, so vendors register with the state and collect sales tax on taxable sales, often with a temporary permit. But many states also put duties on the organizer or promoter, such as keeping vendor lists, checking permits or registering the event. Check your state's revenue agency.
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The vendor sells; the state decides the rest.
Each vendor is a separate seller. In general, taxable sales at a craft fair or market are the vendor's to report, and states issue temporary or special event permits so one-off sellers can do it. Washington, DC has a special event return for vendors. Maryland offers a temporary sales and use tax license. Virginia has a temporary sales tax certificate and return for occasional sellers.
What varies is the organizer's role, and that is where organizers get caught out.
What states ask of organizers.
These are summaries of official pages, not a full list. Your state and city may add more.
- Washington, DC: special event promoters give the Office of Tax and Revenue lists of vendors before and after the event, and must tell vendors their tax obligations beforehand.
- Texas: the Comptroller treats event promoters as sellers too. A promoter can be responsible for tax on sales by sellers who have no active permit, so confirm each seller holds one.
- California: the tax agency can require operators of swap meets and special events to collect each seller's permit information before renting space, and to share vendor lists on request.
- Pennsylvania: anyone who rents space for taxable sales at a show needs a promoter license from the Department of Revenue.
- Missouri: the Department of Revenue says organizers do not sell, but every vendor making retail sales needs their own tax ID, so organizers should collect those before the event.
- Florida: the Department of Revenue says vendors register and remit their own sales tax, and market operators are not required or authorized to remit it for them.
- Illinois: anyone who promotes or organizes an event with vendors reports the event to the Department of Revenue ahead of time, then reports each vendor afterward.
- Tennessee: the promoter registers the event with the Department of Revenue and gives every vendor a letter, and files tax on the taxable sales it is responsible for.
What to do as an organizer.
- Collect permit numbers and licenses as documents with each application.
- Export your vendor list as a spreadsheet when an agency asks for it.
- Find your state revenue agency's page for special events, promoters or fairs. Our permits section links the official pages for many cities and states.
- Ask in your application for each vendor's sales tax permit or temporary permit number, or a statement that they sell nothing taxable.
- Keep a vendor list with business name, address and permit number. Several states require a list, and it is useful even where they do not.
- Tell vendors before the event how to register and what they must file, and give them the agency's link.
- If you sell anything yourself, such as merchandise, treat yourself as a seller, and ask the agency how tickets or admission are taxed in your state.
Confirm with the agency.
Look up your city and state on our permits pages, which cite the official source for each rule. Then confirm with the agency before the event, because organizer duties and deadlines differ and change.
This page is general information, not legal or tax advice. Ask your state revenue agency or a tax professional what applies to you.
Common questions.
Should I charge sales tax at a craft fair?
If you sell taxable goods, yes, you generally need to be registered with your state to collect it, and many states offer temporary permits for one-off events. Check your state's revenue agency.
Who collects sales tax at a market, the vendor or the organizer?
Usually the vendor, as the seller. Some states also hold the organizer responsible for vendor lists, permit checks or even tax on permit-less sellers. Texas and Tennessee are examples; Florida and Missouri leave it to vendors.
Do one-day vendors need a temporary sales tax permit?
Often they need some kind of registration. Maryland, Virginia and DC, for example, each have a temporary or special event option. Ask your state revenue agency what applies.
Do I need to keep vendors' sales tax numbers?
Several states require organizers to keep or file vendor lists with permit numbers. Even where yours does not, collecting them makes it easy to answer an agency's questions.
Is sales tax charged on tickets or booth fees?
It varies by state. Ask your revenue agency how admission and booth rental are treated in your state.
Keep reading.
Sources.
Facts on this page come from these sources, checked on 2026-10-10. Details change; tell us at hello@bzar.app if something here is out of date.
- https://otr.cfo.dc.gov/node/1794936
- https://services.marylandcomptroller.gov/taxes?id=kb_article_view&sysparm_article=KB0010107
- https://www.tax.virginia.gov/sites/default/files/taxforms/retail-sales-and-use/any/st-50-any.pdf
- https://comptroller.texas.gov/taxes/publications/96-211.php
- https://cdtfa.ca.gov/formspubs/pub111/
- https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax
- https://dor.mo.gov/faq/taxation/business/special-event-sales.html
- https://floridarevenue.com/taxes/tips/documents/TIP_99A01-27.pdf
- https://tax.illinois.gov/individuals/fairs.html
- https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/misc/special-events.pdf
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