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 goods at Kentucky craft fairs more than occasionally, you are a retailer and need a sales and use tax account. State law treats anyone making more than two retail sales in any twelve-month period as a retailer (KRS 139.010), which covers nearly all regular craft show vendors. One registration covers sales anywhere in Kentucky.
Online registration through Kentucky Business One Stop takes 20 to 40 minutes and issues tax account numbers almost instantly; paper Form 10A100 takes roughly 5 to 10 business days.
Under 103 KAR 25:060, a temporary vendor without an active account must still collect tax and report it on a nonpermit basis using the Temporary Vendor Sales and Use Tax Return (Form 30A006). Kentucky's separate transient merchant law ($25 county clerk permit, 10 days before selling) has a notable carve-out: the Attorney General confirms that handmade crafts sold by the person who made them are exempt from those transient merchant requirements.
Kentucky exempts occasional sales (KRS 139.470(3)), but since anyone making more than two retail sales in twelve months is a retailer, a vendor who sells at craft fairs repeatedly does not qualify.
A statewide rate of 6 percent with no local option sales taxes, so the rate is the same at every event in the state.
Many Kentucky cities and counties require a local business license and/or levy an occupational license tax on those doing business in their jurisdiction; check both where you live and each locality where you sell.
Kentucky imposes a penalty for failing to obtain a required permit (10 percent of the fee, minimum $50) plus late filing penalties of 5 percent per 30 days (minimum $100) and late payment penalties.
Under KRS 139.730(2), event coordinators of festivals and similar events must provide the Department of Revenue with a list of vendors selling taxable property, so expect organizers to collect your information.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
If you sell handmade goods at Kentucky craft fairs more than occasionally, you are a retailer and need a sales and use tax account. State law treats anyone making more than two retail sales in any twelve-month period as a retailer (KRS 139.010), which covers nearly all regular craft show vendors. One registration covers sales anywhere in Kentucky.
Kentucky Sales and Use Tax Permit, issued by the Kentucky Department of Revenue, Division of Sales and Use Tax. Cost: Free. Online registration through Kentucky Business One Stop takes 20 to 40 minutes and issues tax account numbers almost instantly; paper Form 10A100 takes roughly 5 to 10 business days.
Kentucky exempts occasional sales (KRS 139.470(3)), but since anyone making more than two retail sales in twelve months is a retailer, a vendor who sells at craft fairs repeatedly does not qualify.
A statewide rate of 6 percent with no local option sales taxes, so the rate is the same at every event in the state.
Many Kentucky cities and counties require a local business license and/or levy an occupational license tax on those doing business in their jurisdiction; check both where you live and each locality where you sell.
Browse upcoming craft fairs in Kentucky with booth fees and application deadlines, read our picks for the best Kentucky 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.