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 items at fairs, festivals, flea markets, pop-up events, or craft shows in Illinois, IDOR treats you as a retailer who must collect Illinois sales tax, whether you sell as a full-time business or as a hobby. Residents and non-residents alike must register, and IDOR states that failing to register is a criminal offense.
About 1 to 2 business days for your tax Account ID when registering online through MyTax Illinois; allow 6 to 8 weeks for a mailed paper Form REG-1.
Vendors at a one-time special event who are not registered with IDOR can report and pay tax using Form IDOR-6-SETR, the Special Event Tax Collection Report, which the event organizer normally hands out. If you routinely travel to events during the year, or attend one or more events annually, IDOR says to register as a changing location filer instead.
Illinois exempts true isolated or occasional sales (86 Ill. Adm. Code 130.110), like selling used equipment you no longer need, but not sales by anyone holding themselves out as engaged in selling that kind of item. A craft vendor who makes goods to sell at shows is in the business of selling and does not qualify; IDOR's own craft fair guidance confirms even hobby sellers owe the tax.
The state rate on general merchandise is 6.25 percent plus locally imposed taxes. For event sales the rate is based on where the event is located, and IDOR distributes the local share to that jurisdiction. Look up combined rates with the Tax Rate Finder at mytax.illinois.gov.
Illinois has no general statewide business license for craft vendors; the IDOR Certificate of Registration is the key state requirement. Chicago is the notable exception: it generally requires city business licenses and offers a Pop-Up License through which an event organizer can sponsor participating retail vendors on one application.
Failing to register for the taxes you collect is a criminal offense, and unregistered sellers remain liable for all uncollected tax plus penalties and interest.
Illinois event organizers must notify IDOR at least 30 days before the event and file a report by the 20th of the following month listing each vendor's business name, owners, address, and Illinois account ID. Failing to file the vendor report is a business offense with a fine up to $250.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
If you sell handmade items at fairs, festivals, flea markets, pop-up events, or craft shows in Illinois, IDOR treats you as a retailer who must collect Illinois sales tax, whether you sell as a full-time business or as a hobby. Residents and non-residents alike must register, and IDOR states that failing to register is a criminal offense.
Certificate of Registration (Illinois Business Registration, Form REG-1), issued by the Illinois Department of Revenue (IDOR). Cost: Free (no fee listed for sales tax registration). About 1 to 2 business days for your tax Account ID when registering online through MyTax Illinois; allow 6 to 8 weeks for a mailed paper Form REG-1.
Illinois exempts true isolated or occasional sales (86 Ill. Adm. Code 130.110), like selling used equipment you no longer need, but not sales by anyone holding themselves out as engaged in selling that kind of item. A craft vendor who makes goods to sell at shows is in the business of selling and does not qualify; IDOR's own craft fair guidance confirms even hobby sellers owe the tax.
The state rate on general merchandise is 6.25 percent plus locally imposed taxes. For event sales the rate is based on where the event is located, and IDOR distributes the local share to that jurisdiction. Look up combined rates with the Tax Rate Finder at mytax.illinois.gov.
Illinois has no general statewide business license for craft vendors; the IDOR Certificate of Registration is the key state requirement. Chicago is the notable exception: it generally requires city business licenses and offers a Pop-Up License through which an event organizer can sponsor participating retail vendors on one application.
Browse upcoming craft fairs in Illinois with booth fees and application deadlines, read our picks for the best Illinois 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.