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
Anyone meeting Georgia's definition of a dealer must register for a sales and use tax number, regardless of whether sales are online, wholesale, or exempt. A craft vendor who makes goods to sell at fairs and markets is selling property held for resale, so this registration applies.
Register online through the Georgia Tax Center; you should receive your tax account number within 15 minutes by email. Registration never needs renewal while the business exists unchanged.
Georgia handles craft show and festival sellers through its Miscellaneous Sales Event process (Form FS-32). Registered sellers report event sales on their regular return; unregistered sellers report taxable sales on Form FS-32 and pay the tax either to the Revenue Agent on duty at the close of the event or by mail within 3 days. Yes, Georgia sometimes stations a Revenue Agent at events.
Georgia's casual sale rule (Rule 560-12-1-.07) covers selling property you did not acquire for business use or resale, or business-use property sales totaling $500 or less over twelve months. Handmade goods produced to sell are held for resale and do not qualify, and the rule says sales by anyone regularly engaged in selling that type of property are never casual.
The state rate is 4 percent, with county and city additions (LOST, SPLOST, TSPLOST, MARTA) bringing combined rates to between 6 and 9 percent depending on jurisdiction. You collect at the rate of the jurisdiction where the event is held; quarterly rate charts are published at dor.georgia.gov.
Georgia has no general statewide business license; counties and cities issue occupation tax certificates (commonly called business licenses) to businesses based in their jurisdiction. Whether you need one in every city where you vend a one-day event is set by local ordinance, so check with the host city.
Failing to file or pay carries a penalty of the greater of 5 percent of tax due or $5 per month late, up to the greater of 25 percent or $25, plus interest (O.C.G.A. 48-8-66).
Georgia imposes no registration or vendor-list duty on craft fair organizers that the Department of Revenue publishes, but the Department may station a Revenue Agent at sales events to collect forms and taxes from vendors at closing.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
Anyone meeting Georgia's definition of a dealer must register for a sales and use tax number, regardless of whether sales are online, wholesale, or exempt. A craft vendor who makes goods to sell at fairs and markets is selling property held for resale, so this registration applies.
Sales and Use Tax Number and Certificate of Registration, issued by the Georgia Department of Revenue. Cost: Free (no fee listed on the Department's registration pages). Register online through the Georgia Tax Center; you should receive your tax account number within 15 minutes by email. Registration never needs renewal while the business exists unchanged.
Georgia's casual sale rule (Rule 560-12-1-.07) covers selling property you did not acquire for business use or resale, or business-use property sales totaling $500 or less over twelve months. Handmade goods produced to sell are held for resale and do not qualify, and the rule says sales by anyone regularly engaged in selling that type of property are never casual.
The state rate is 4 percent, with county and city additions (LOST, SPLOST, TSPLOST, MARTA) bringing combined rates to between 6 and 9 percent depending on jurisdiction. You collect at the rate of the jurisdiction where the event is held; quarterly rate charts are published at dor.georgia.gov.
Georgia has no general statewide business license; counties and cities issue occupation tax certificates (commonly called business licenses) to businesses based in their jurisdiction. Whether you need one in every city where you vend a one-day event is set by local ordinance, so check with the host city.
Browse upcoming craft fairs in Georgia with booth fees and application deadlines, read our picks for the best Georgia 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.