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
Delaware has no sales tax, but anyone conducting a trade or business in the state needs a Delaware business license before selling, including craft fair vendors. The big exception for crafters: under 30 Del. C. 2909(f), an individual artist or craftsperson making casual sales of their own handmade objects with gross income under $1,000 per year is exempt from the license chapter entirely.
Registering online through Delaware One Stop lets you print a temporary license immediately; the permanent license arrives within about 10 working days.
Transient retailers (temporary business under 4 months or 90 days a year) normally must license, register merchandise, name a registered agent, and post a $1,000 bond, but the statute expressly exempts crafts and handmade items sold by the person who made them, plus annual fairs and charity bazaars. Exempt-category vendors selling 10 days or less per year can instead buy a $40 transient license and owe gross receipts tax only on receipts over $3,000 annually.
30 Del. C. 2909(f): an individual artist or craftsperson selling their own handmade, painted, or crafted objects, with gross income from those sales under $1,000 a year, is exempt from the retail license and gross receipts tax chapter. Confirm registration specifics with the Division of Revenue at (302) 577-8778.
Delaware imposes no state or local sales tax, so you collect nothing from buyers. Instead the seller owes gross receipts tax: retailers pay 0.7468 percent, but the first $100,000 per month is excluded, so virtually all small craft vendors owe $0 in tax while still needing the license and filings.
The state license is not the whole story: many Delaware cities and towns (Wilmington, Newark, Dover, Rehoboth Beach) require their own local business or vendor license, so check the host municipality via firststeps.delaware.gov/local.
Carrying on a licensed occupation without the required state license is punishable by fines up to $3,000 and/or up to 2 years plus unpaid fees (30 Del. C. 2119).
No statewide requirement for craft fair organizers to register or report vendors was found; Delaware's flea market rules target resellers of new unused goods, not handmade crafts.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
Delaware has no sales tax, but anyone conducting a trade or business in the state needs a Delaware business license before selling, including craft fair vendors. The big exception for crafters: under 30 Del. C. 2909(f), an individual artist or craftsperson making casual sales of their own handmade objects with gross income under $1,000 per year is exempt from the license chapter entirely.
Delaware Business License (no sales tax, but a license and gross receipts tax apply), issued by the Delaware Division of Revenue. Cost: $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. Registering online through Delaware One Stop lets you print a temporary license immediately; the permanent license arrives within about 10 working days.
30 Del. C. 2909(f): an individual artist or craftsperson selling their own handmade, painted, or crafted objects, with gross income from those sales under $1,000 a year, is exempt from the retail license and gross receipts tax chapter. Confirm registration specifics with the Division of Revenue at (302) 577-8778.
Delaware imposes no state or local sales tax, so you collect nothing from buyers. Instead the seller owes gross receipts tax: retailers pay 0.7468 percent, but the first $100,000 per month is excluded, so virtually all small craft vendors owe $0 in tax while still needing the license and filings.
The state license is not the whole story: many Delaware cities and towns (Wilmington, Newark, Dover, Rehoboth Beach) require their own local business or vendor license, so check the host municipality via firststeps.delaware.gov/local.
Browse upcoming craft fairs in Delaware with booth fees and application deadlines, read our picks for the best Delaware 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.