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 make regular sales of tangible personal property in Maine, including handmade crafts, you must register for a sales tax account and receive a Retailer Certificate, then collect and remit Maine sales tax. The certificate must be available for inspection at each place of business, including your booth.
Register online through the Maine Tax Portal using the Register a New Business option; no official processing time is published.
Maine has no temporary or event-only seller permit. A craft vendor making repeated sales of goods produced for resale is a regular retailer who needs the Retailer Certificate even when selling only at occasional shows, since MRS says sales of items produced or acquired for resale are not casual sales.
Maine exempts casual sales (isolated transactions outside the ordinary course of repeated transactions), like a one-off yard sale of used household items. Per MRS Instructional Bulletin No. 9, sales of items produced or acquired for resale by the seller are not casual sales, so handmade goods at craft fairs require registration.
A statewide rate of 5.5 percent on retail sales of goods, with no local sales taxes, so the rate is the same at every Maine event. Higher rates apply only to categories like prepared food and lodging.
Maine has no statewide general business license; general licenses to operate are managed at the town or city level, so check with the town office where you live and where the event is held.
Making retail sales without being registered is a Class E crime under 36 M.R.S. 1754-B, plus civil penalties for unfiled returns.
If you make regular sales of tangible personal property in Maine, including handmade crafts, you must register for a sales tax account and receive a Retailer Certificate, then collect and remit Maine sales tax. The certificate must be available for inspection at each place of business, including your booth.
Sales Tax Registration (Retailer Certificate), issued by the Maine Revenue Services. Cost: Free (state law requires application forms to be furnished free of charge). Register online through the Maine Tax Portal using the Register a New Business option; no official processing time is published.
Maine exempts casual sales (isolated transactions outside the ordinary course of repeated transactions), like a one-off yard sale of used household items. Per MRS Instructional Bulletin No. 9, sales of items produced or acquired for resale by the seller are not casual sales, so handmade goods at craft fairs require registration.
A statewide rate of 5.5 percent on retail sales of goods, with no local sales taxes, so the rate is the same at every Maine event. Higher rates apply only to categories like prepared food and lodging.
Maine has no statewide general business license; general licenses to operate are managed at the town or city level, so check with the town office where you live and where the event is held.
Browse upcoming craft fairs in Maine with booth fees and application deadlines, read our picks for the best Maine 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.