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
Kansas requires everyone making retail sales to collect and remit sales tax, even selling only once a year, and KDOR explicitly lists craft shows, art shows, fairs, and festivals as covered special events. If you attend more than four Kansas events a year you must register for a sales tax number; at four or fewer, you still collect tax but can remit it using the special event return from the event's KDOR packet instead of registering.
Online registration through the KDOR Customer Service Center is fastest; in-person applications can be handled same day, while mailed paper applications need 3 to 4 weeks of lead time.
KDOR runs a dedicated special events program: unregistered occasional vendors collect tax at the event and remit on the special event return from the coordinator's packet, due within 25 days of the event (Form CTE-50 is the backup if the packet is lost). More than four events a year means registering for a regular account.
The isolated or occasional sales exemption covers infrequent, nonrecurring sales by someone not in the business of selling: no more than two selling events per calendar year, 7 aggregate selling days, and not holding yourself out as a seller (KDOR's examples are estate, farm, and garage sales). A craft vendor at a fair is holding themselves out as a seller, so this generally does not apply.
The state rate is 6.5 percent, with destination-based local taxes added (cities up to 3 percent, counties up to 1 percent), so you charge the combined rate at the event location. KDOR publishes a rate locator and jurisdiction tables.
Kansas issues no general statewide business license; the Kansas Business One Stop lists only industry-specific licenses and defers to local governments. Some cities require their own vendor licenses, so check with the host city.
Unpaid sales tax accrues 1 percent per month up to 24 percent plus interest, and willful refusal to pay is a misdemeanor with fines up to $1,000.
Event coordinators must notify KDOR and request a special event tax packet at least 30 days ahead (Form CTE-51), distribute the tax materials to all vendors, and give KDOR a complete vendor list with names, addresses, contact details, and tax IDs.
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Kansas requires everyone making retail sales to collect and remit sales tax, even selling only once a year, and KDOR explicitly lists craft shows, art shows, fairs, and festivals as covered special events. If you attend more than four Kansas events a year you must register for a sales tax number; at four or fewer, you still collect tax but can remit it using the special event return from the event's KDOR packet instead of registering.
Kansas Sales Tax Registration Certificate, issued by the Kansas Department of Revenue (KDOR). Cost: Free. Online registration through the KDOR Customer Service Center is fastest; in-person applications can be handled same day, while mailed paper applications need 3 to 4 weeks of lead time.
The isolated or occasional sales exemption covers infrequent, nonrecurring sales by someone not in the business of selling: no more than two selling events per calendar year, 7 aggregate selling days, and not holding yourself out as a seller (KDOR's examples are estate, farm, and garage sales). A craft vendor at a fair is holding themselves out as a seller, so this generally does not apply.
The state rate is 6.5 percent, with destination-based local taxes added (cities up to 3 percent, counties up to 1 percent), so you charge the combined rate at the event location. KDOR publishes a rate locator and jurisdiction tables.
Kansas issues no general statewide business license; the Kansas Business One Stop lists only industry-specific licenses and defers to local governments. Some cities require their own vendor licenses, so check with the host city.
Browse upcoming craft fairs in Kansas with booth fees and application deadlines, read our picks for the best Kansas 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.