Selling at Craft Fairs in Georgia: Permits, Licenses & Sales Tax (2026)
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
Quick answer
- Required registration
- Sales and Use Tax Number and Certificate of Registration
- Issued by
- Georgia Department of Revenue
- Cost
- Free (no fee listed on the Department's registration pages)
- Where to register
- Official registration page
Do you need a permit to sell at craft fairs in Georgia?
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.
Temporary and one-off event sellers
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.
Lining up shows for the season? See upcoming craft fairs in Georgia with dates, booth fees, and application deadlines.
The occasional sales exemption
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.
Sales tax at Georgia craft fairs
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.
Business licenses and local rules
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).
If you organize fairs in Georgia
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.
Georgia craft fair permit FAQ
Do I need a license to sell at craft fairs in Georgia?
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.
What permit do craft fair vendors need in Georgia?
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.
Do I need a permit for just one or two craft shows a year in Georgia?
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.
How does sales tax work at Georgia craft fairs?
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.
Do I need a business license to sell crafts in Georgia?
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.
Ready to sell in Georgia?
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.
Selling homemade food like baked goods, jams, or candy? See the Georgia cottage food law guide for what you can sell and how to label it.
Official sources
- Tax Registration, Georgia Department of Revenue
- Sales and Use Tax Registration FAQ, Georgia DOR
- Form FS-32, Miscellaneous Sales Event, Georgia DOR
- Sales Tax Rates - General, Georgia DOR
- Rule 560-12-1-.07, Casual Sale, Georgia Rules and Regulations
- Georgia Tax Center
Last verified: 2026-06-11. Spotted something out of date? Let us know.