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 taxable goods like handmade candles, jewelry, or crafts at retail in Florida, you must register with the Department of Revenue before you begin doing business. Sole proprietors register with their Social Security number. Once registered, you collect tax on each taxable sale and file returns even for periods with no sales.
Allow three business days for processing of a new online application, then retrieve your certificate number on the website; the Certificate of Registration arrives by mail.
Anyone selling taxable goods at a flea market or similar venue must be registered as a sales tax dealer before the event and remits tax directly to the Department. Vendors with temporary locations must have their Certificate of Registration in their possession at the event rather than displayed at a fixed address.
Florida's definition of business excludes occasional or isolated sales by a person who does not hold themselves out as engaged in business (s. 212.02(2), F.S.), so a true one-off private sale is not taxed. A crafter who books booths at fairs and sells to the public is holding themselves out as engaged in business and cannot rely on this.
The state rate is 6 percent, and most counties add a discretionary sales surtax of 0.5 to 1.5 percent, collected at the rate of the county where the transaction occurs, so you charge the host county's surtax at a fair. The surtax applies only to the first $5,000 of a single item's price.
Florida has no general state business license; instead, counties and cities can levy a local business tax and issue local business tax receipts (Chapter 205, F.S.). Check the tax collector for your home county and the counties where you regularly sell.
Failing to register before doing business is a first degree misdemeanor, and willful failure to register after notice from the Department is a third degree felony (s. 212.18, F.S.).
Since 1999, flea market and event operators no longer remit sales tax for their vendors; each vendor registers and remits directly. Operators do collect and remit sales tax on the booth fees they charge vendors.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
If you sell taxable goods like handmade candles, jewelry, or crafts at retail in Florida, you must register with the Department of Revenue before you begin doing business. Sole proprietors register with their Social Security number. Once registered, you collect tax on each taxable sale and file returns even for periods with no sales.
Certificate of Registration (DR-11) with Annual Resale Certificate, via the Florida Business Tax Application, issued by the Florida Department of Revenue. Cost: Free to register online. Allow three business days for processing of a new online application, then retrieve your certificate number on the website; the Certificate of Registration arrives by mail.
Florida's definition of business excludes occasional or isolated sales by a person who does not hold themselves out as engaged in business (s. 212.02(2), F.S.), so a true one-off private sale is not taxed. A crafter who books booths at fairs and sells to the public is holding themselves out as engaged in business and cannot rely on this.
The state rate is 6 percent, and most counties add a discretionary sales surtax of 0.5 to 1.5 percent, collected at the rate of the county where the transaction occurs, so you charge the host county's surtax at a fair. The surtax applies only to the first $5,000 of a single item's price.
Florida has no general state business license; instead, counties and cities can levy a local business tax and issue local business tax receipts (Chapter 205, F.S.). Check the tax collector for your home county and the counties where you regularly sell.
Browse upcoming craft fairs in Florida with booth fees and application deadlines, read our picks for the best Florida 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.