Craft Fairs and Sales Tax: A State-by-State Guide

If you sell at craft fairs, flea markets, and similar events, you should probably be collecting sales tax. Most states require sellers — even temporary or transient vendors from another state — to register with the state and collect and remit tax on sales of taxable goods and services.

But sales tax laws and policies vary from state to state: some treat temporary vendors like any other seller, while some have a distinct registration process for them. There are states with exceptions for some vendors/sales, and, of course, states with no general sales tax (but other rules for temporary vendors). No wonder it’s often challenging to find pertinent information. Even the terms used to describe craft fair vendors and sales can differ in different states: one state department of revenue website may use the term “temporary vendor,” while another uses “occasional sales.”

Read on for a state-by-state sales tax guide for craft fair vendors. Click on the links to access additional information about sales tax requirements for temporary vendors in a given state.