Plain-English, state-by-state answers to the questions every vendor asks before their first show: do I need a permit, how does sales tax work at fairs, and what happens if I only sell a few times a year. Every guide cites official state sources and shows its verification date.
Alabama Sales Tax License (Alabama Tax Account License) · Free, including the required annual renewal · verified 2026-06-11
Alaska Business License (no state sales tax; local sales taxes vary by city/borough) · $50 per year (or $100 for two years; $25/year for seniors 65+) · verified 2026-06-11
Transaction Privilege Tax (TPT) License · $12 state license fee per location, plus a municipal license fee for each city where you sell (up to $50 by city ordinance; Phoenix $50, Tucson $20, many small towns $2) · verified 2026-06-11
Arkansas Sales and Use Tax Permit (Gross Receipts Tax Permit) · $50 non-refundable fee, paid electronically with the application · verified 2026-06-11
California Seller's Permit (temporary permit available for events) · Free · verified 2026-06-11
Special Event License (Single Event or Multiple Event) · $8 per event (Single Event License), $16 per two-year cycle (Multiple Event License), or free if you already hold a standard Colorado sales tax license · verified 2026-06-11
Sales and Use Tax Permit (Seller's Permit) · $100 one-time registration fee; renewal is free · verified 2026-06-11
Delaware Business License (no sales tax, but a license and gross receipts tax apply) · $90/year for a general retail license ($75 base plus $15 Retail Crime Fee); $40 for a transient retailer doing business 10 days or less per year · verified 2026-06-11
Certificate of Registration (DR-11) with Annual Resale Certificate, via the Florida Business Tax Application · Free to register online · verified 2026-06-11
Sales and Use Tax Number and Certificate of Registration · Free (no fee listed on the Department's registration pages) · verified 2026-06-11
General Excise Tax (GET) License · $20 one-time registration fee · verified 2026-06-11
Idaho Seller's Permit (regular or temporary) · Free (Idaho Code 63-3620 says permits are issued without charge) · verified 2026-06-11
Certificate of Registration (Illinois Business Registration, Form REG-1) · Free (no fee listed for sales tax registration) · verified 2026-06-11
Registered Retail Merchant Certificate (RRMC) · $25 one-time, nonrefundable fee per business location · verified 2026-06-11
Iowa Sales and Use Tax Permit · Free · verified 2026-06-11
Kansas Sales Tax Registration Certificate · Free · verified 2026-06-11
Kentucky Sales and Use Tax Permit · Free · verified 2026-06-11
Louisiana Sales Tax Account (LDR registration) · Free · verified 2026-06-11
Sales Tax Registration (Retailer Certificate) · Free (state law requires application forms to be furnished free of charge) · verified 2026-06-11
Sales and Use Tax License (permanent) or 30-Day Temporary License for event vendors · Free (no fee listed for the sales tax license or temporary license) · verified 2026-06-11
Sales and Use Tax Registration Certificate (Form ST-1) · Free (no fee listed) · verified 2026-06-11
Michigan Sales Tax License · Free · verified 2026-06-11
Minnesota Tax ID Number (sales and use tax registration) · Free · verified 2026-06-11
Mississippi Sales Tax Permit · Free (a bond may be required for vendors with no permanent place of business in the state) · verified 2026-06-11
Missouri Retail Sales Tax License (special event vendors use Form 2643S) · No registration fee; the old sales tax bond requirement was eliminated in 2018 · verified 2026-06-11
None (no general sales tax; resort towns are the exception) · $0 for sales tax (none exists); $20 to register an assumed business name; resort tax registration with a town is typically free but mandatory where it applies · verified 2026-06-11
Nebraska Sales Tax Permit · Free (no fee listed) · verified 2026-06-11
Sales and Use Tax Permit (Seller's Permit) · $15 per business location, plus a possible security deposit (waived when the calculated deposit is under $1,000, which covers most small craft vendors) · verified 2026-06-11
None (no state sales tax, no seller's permit) · $0 for taxes (no sales tax permit exists); $50 trade name registration if you use a business name · verified 2026-06-11
Business Registration (NJ-REG) with Certificate of Authority for Sales Tax · Free · verified 2026-06-11
New Mexico Business Tax Identification Number (NMBTIN / GRT ID) · Free · verified 2026-06-11
Certificate of Authority (sales tax) · Free · verified 2026-06-11
Certificate of Registration (Sales and Use Tax) · Free (NCDOR warns against third-party sites that charge for it) · verified 2026-06-11
North Dakota Sales and Use Tax Permit · Free (fees apply only to reissuing a revoked permit) · verified 2026-06-11
Transient Vendor's License (traveling event sellers) or County Vendor's License (fixed location) · $50 one-time fee (raised from $25 effective April 9, 2025; older guides showing $25 are outdated). No renewal fee. · verified 2026-06-11
Oklahoma Sales Tax Permit · $20 for the primary permit (plus an online handling fee), $10 per additional place of business · verified 2026-06-11
None (no state sales tax) · $0 for taxes (no sales tax permit exists); $50 to register an assumed business name if you trade under one · verified 2026-06-11
Sales, Use and Hotel Occupancy Tax License (sales tax license) · Free (registered through myPATH; no fee listed) · verified 2026-06-11
Rhode Island Retail Sales Permit · Free (the old $10 annual fee was eliminated by statute); renews annually for the July-June year. Flea market vendor registrations are separate: $120/year, $40/quarter, or $10 for 30 days. · verified 2026-06-11
Retail License, or the $20 Artist and Craftsman License for festival-only sellers · $50 one-time (standard Retail License) or $20 (Artist and Craftsman License) · verified 2026-06-11
South Dakota Sales Tax License (not required for vendors at 3 or fewer events/year) · Free · verified 2026-06-11
Sales and Use Tax Certificate of Registration · Free · verified 2026-06-11
Texas Sales and Use Tax Permit · Free · verified 2026-06-11
Sales and Use Tax License, plus a per-event Temporary Sales Tax License (TC-790C) and one-time SSE Taxpayer ID for event vendors · Free (no fee listed for the license, SSE ID, or TC-790C) · verified 2026-06-11
Vermont Business Tax Account with Sales and Use Tax License · Free (the statute requires the license to be issued without charge) · verified 2026-06-11
Sales Tax Certificate of Registration (Form ST-4), via the Business Registration Application · Free (no fee listed) · verified 2026-06-11
Washington State Business License (issues a UBI number); free Temporary Registration Certificate for occasional vendors · $50 to open a new business/UBI, $5 per location at annual renewal, plus any city endorsement fees. The Temporary Registration Certificate for qualifying short-term vendors is free. · verified 2026-06-11
Sales and Use Tax Registration (FR-500, plus FR-500B for special event vendors) · Free · verified 2026-06-11
West Virginia Business Registration Certificate · $30 one-time fee; the certificate is permanent until the business name, location, or ownership changes · verified 2026-06-11
Wisconsin Seller's Permit · $20 Business Tax Registration fee (covers two years; $10 renewal per two-year period) · verified 2026-06-11
Wyoming Sales/Use Tax License (temporary Occasional Sales registration available for events) · $60 one-time fee for a regular vendor license; the temporary Occasional Sales application lists no fee · verified 2026-06-11
Selling homemade baked goods, jams, or candy? These guides cover each state's cottage food law: what foods are allowed, sales caps, licensing, and labeling.
Cap: none (the old $20,000 cap was removed by SB 160 in 2021) · verified 2026-06-12
Cap: none (the 2024 law eliminated the old $25,000 annual cap; DEC confirms there is no limit on volume produced or sold) · verified 2026-06-12
No sales cap · verified 2026-06-11
No sales cap · verified 2026-06-12
Cap: $88,878 (Class A) and $177,756 (Class B) for 2026; the statutory $75,000/$150,000 caps adjust annually for inflation · verified 2026-06-11
Cap: Through 2026: $10,000 net per product type per year (each muffin flavor gets its own cap, per CDPHE). From January 1, 2027: a single $150,000 gross annual cap across all products, inflation-adjusted · verified 2026-06-12
Cap: $50,000 per calendar year by statute (PA 22-8 in 2022 doubled the old $25,000 figure, which some DCP materials still show); keep sales records for DCP verification · verified 2026-06-12
Cap: none for cottage establishments (the $25,000 cap was repealed effective December 11, 2023, which most older guides still cite); the on-farm permit carries a $50,000 cap · verified 2026-06-12
Cap: $250,000 per year (raised from $50,000 by HB 663 in 2021) · verified 2026-06-11
No sales cap · verified 2026-06-11
Cap: none (only honey has a volume cap: under 500 gallons per year) · verified 2026-06-12
No sales cap · verified 2026-06-12
No sales cap · verified 2026-06-11
Cap: Currently none; the new law from July 1, 2026 sets a $1.5 million annual cap, which is effectively no limit for craft fair sellers · verified 2026-06-11
Cap: Cottage food: none. HFPE: under $50,000 gross annual homemade food sales, with documentation shown on request · verified 2026-06-12
No sales cap · verified 2026-06-12
Cap: $60,000 gross income annually (both tiers) · verified 2026-06-12
Cap: $30,000 gross annual sales (raised from $20,000 by Act 357 of 2022); at or above it you need a licensed food operation · verified 2026-06-12
Cap: none on either path · verified 2026-06-12
Cap: $50,000 in annual gross revenue (raised from $25,000 in 2022; a pending 2026 bill, HB 535, proposes $100,000) · verified 2026-06-12
No sales cap · verified 2026-06-11
Cap: $50,000 per year, or $75,000 if you sell items priced $250+ per unit like large wedding cakes (raised from $25,000 by 2025 PA 51, effective March 24, 2026, with inflation adjustments possible from October 2026) · verified 2026-06-11
Cap: $78,000 in gross receipts per calendar year per individual (every-two-year CPI indexing of the cap begins August 1, 2027, from a July 2025 base) · verified 2026-06-12
Cap: $35,000 in gross annual sales (raised from $20,000 in 2020; bills to raise it further died in 2024, 2025, and 2026, so it remains current) · verified 2026-06-12
Cap: none (the original $50,000 cap was removed by HB 1697, effective August 28, 2022) · verified 2026-06-12
Cap: none (no annual revenue or volume limit, apart from the 1,000-bird poultry cap and the small dairy herd limits) · verified 2026-06-12
No sales cap · verified 2026-06-12
Cap: $35,000 gross per calendar year now; rising to $100,000 when AB 352 takes effect July 1, 2027 · verified 2026-06-12
Cap: none (the cap was removed entirely effective October 3, 2023; it was historically $20,000, raised to $35,000 in 2022, then eliminated; what triggers the license now is the sales channel, not revenue) · verified 2026-06-12
Cap: $50,000 in gross annual sales · verified 2026-06-12
No sales cap · verified 2026-06-12
No sales cap · verified 2026-06-11
No sales cap · verified 2026-06-11
No sales cap · verified 2026-06-12
No sales cap · verified 2026-06-11
Cap: $75,000 gross annual sales, rising to $250,000 on November 1, 2026 under HB 3720 · verified 2026-06-12
Cap: $52,700 in annual gross sales for 2026; the statutory base is $50,000, adjusted each year for inflation, so the figure changes annually. Keep sales records proving you stay under it. The separate Farm Direct exemption has its own $50,000 limit that stacks for qualifying farm products. · verified 2026-06-12
No sales cap · verified 2026-06-11
Cap: $50,000 per calendar year on the cottage path (early bill drafts said $25,000 and that figure still circulates, but the enacted statute says $50,000); no cap on the farm path · verified 2026-06-12
Cap: none; the statute even works the other way: micro-sellers netting under $1,500 a year are exempt from the labeling requirements entirely (in-person direct sales only per SCDA) · verified 2026-06-12
No sales cap · verified 2026-06-12
No sales cap · verified 2026-06-11
Cap: $150,000 per year (raised from $50,000 by SB 541, with annual inflation adjustment) · verified 2026-06-11
Cap: none on either path · verified 2026-06-12
Cap: $30,000 in gross annual cottage food sales for the exemption ($10,000 for the separate non-bakery processor exemption); these limits took effect July 1, 2025, replacing the old $125-per-week home baker rule. No cap once licensed. · verified 2026-06-12
Cap: No cap on low-risk foods; $9,000/year on pickles and acidified vegetables (tripled from $3,000 in July 2024); honey capped at 250 gallons/year · verified 2026-06-11
Cap: $35,000 per year (raised from $25,000 in 2023; WSDA reviews the cap every four years against Seattle-area CPI) · verified 2026-06-11
Cap: none (the original $25,000 cap was repealed entirely effective March 10, 2020; some older guides incorrectly say it was raised to $50,000) · verified 2026-06-12
No sales cap · verified 2026-06-12
Cap: No cap on baked goods (though the court orders describe low-volume direct sales); home-canned goods are capped at less than $5,000 per person per year · verified 2026-06-12
Cap: $250,000 gross revenue per year and 250,000 individual items per year (the highest cap of any state food freedom or cottage food law); exceed either and you no longer qualify as a producer under the Act · verified 2026-06-12
Guides that apply to craft sellers in every state.
The complete first-timer's checklist: gear, booth display, pricing, payments, and day-of tips.
What vendors can write off: supplies, booth fees, mileage, home studio, and more, with IRS sources.
Do you need it? Liability coverage, certificates of insurance, per-event vs annual, and costs.
Sole proprietor vs LLC: liability protection, the truth about LLC taxes, cost, and how to set one up.
Permits sorted? Browse craft fairs by state with booth fees, deadlines, and reviews, or use the booth ROI calculator to plan a profitable season.