This is general information, not legal or tax advice. Permit and tax rules change, and your situation may differ. Always confirm current requirements with the official state agency linked in this guide, and consult a licensed attorney or tax professional for advice about your specific business.Last verified against official state sources: 2026-06-11
If you sell handmade goods in Arkansas as an ongoing business, you must register with DFA for a sales tax permit ($50 via ATAP) before transacting business. If you do not hold a permit and sell only at craft shows, Arkansas treats you as a special event vendor and you remit tax through the event promoter instead.
Allow up to 2 weeks per DFA's registration page.
Arkansas's special event rules explicitly cover craft shows, flea markets, bazaars, and fairs. Vendors without a regular permit collect sales tax from buyers and turn it in daily to the event promoter with a daily sales tax report on forms the promoter provides; vendors holding their own permit report event sales on their regular returns.
Arkansas exempts isolated sales (one-time sales not made by an established business), but the rule explicitly states the exemption does not apply to sales at special events including craft shows and flea markets (26 CAR 30-1129), so fair vendors must collect tax regardless.
The state rate is 6.5 percent plus city and county taxes sourced to the point of delivery, which at a fair means the event location. DFA publishes city and county rate lists online.
Arkansas has no general statewide business license, but the Secretary of State notes most cities issue a privilege or business license, so check with city hall in the host town.
Transacting business before a permit is issued is unlawful, and conducting business without a required permit is a Class A misdemeanor with each day counting as a separate violation.
Promoters must register with DFA, obtain a permit or reporting number, give every vendor the special event tax reporting forms, and within 30 days after the event forward all vendor daily reports and payments to DFA with a combined report and vendor list.
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If you sell handmade goods in Arkansas as an ongoing business, you must register with DFA for a sales tax permit ($50 via ATAP) before transacting business. If you do not hold a permit and sell only at craft shows, Arkansas treats you as a special event vendor and you remit tax through the event promoter instead.
Arkansas Sales and Use Tax Permit (Gross Receipts Tax Permit), issued by the Arkansas Department of Finance and Administration (DFA). Cost: $50 non-refundable fee, paid electronically with the application. Allow up to 2 weeks per DFA's registration page.
Arkansas exempts isolated sales (one-time sales not made by an established business), but the rule explicitly states the exemption does not apply to sales at special events including craft shows and flea markets (26 CAR 30-1129), so fair vendors must collect tax regardless.
The state rate is 6.5 percent plus city and county taxes sourced to the point of delivery, which at a fair means the event location. DFA publishes city and county rate lists online.
Arkansas has no general statewide business license, but the Secretary of State notes most cities issue a privilege or business license, so check with city hall in the host town.
Browse upcoming craft fairs in Arkansas with booth fees and application deadlines, read our picks for the best Arkansas craft fairs, and use the booth ROI calculator to plan your season.
Last verified: 2026-06-11. Spotted something out of date? Let us know.