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
Anyone selling tangible personal property in Massachusetts is a vendor and must register through MassTaxConnect before making sales, explicitly including craft fair and flea market sellers. DOR Directive 91-3 says vendors must register and collect tax regardless of how often they are in the state, and all sales from inventory brought to a Massachusetts show are taxable Massachusetts sales.
Register online through MassTaxConnect; once approved, DOR mails the certificate and you can print Form ST-1 from your account. Display it where customers can easily see it.
Massachusetts law defines a show as a flea market, craft show, antique show, fair, or similar event where more than one vendor sells taxable goods. A show promoter may not let anyone sell or display taxable goods unless that person is registered and displays their certificate, and every vendor must give the promoter their name, address, and vendor registration number for the promoter's monthly reports to DOR.
The casual and isolated sales exemption (830 CMR 64H.6.1) covers selling property you originally acquired for your own use, like your own used household items. Someone who makes handmade goods specifically to sell is regularly engaged in selling and does not qualify; there is no sales-count or dollar threshold that lets a regular handmade seller skip registration.
A single statewide rate of 6.25 percent with no local general sales taxes. Clothing is the big nuance: an individual clothing item is taxable only on the amount of its price above $175, so most handmade apparel sells tax free, but jewelry, accessories, and handbags are fully taxable and do not qualify.
Massachusetts has no general state business license for craft vendors. The state Hawker and Peddler license ($62/year) covers mobile place-to-place selling, which is different from a fixed booth at an organized fair; local rules still apply, so check with the host city or town.
Unmet sales tax obligations accrue penalties of 1 percent of unpaid tax per month (up to 25 percent each for late filing and late payment) plus interest, and willful failure to collect and pay over tax is a felony.
Promoters must file Form PR-1 with DOR at least 10 days before a show, receive a PR-2 certificate, file monthly PR-3 reports listing every vendor's name, address, and registration number, and may not permit unregistered vendors to sell taxable goods.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
Anyone selling tangible personal property in Massachusetts is a vendor and must register through MassTaxConnect before making sales, explicitly including craft fair and flea market sellers. DOR Directive 91-3 says vendors must register and collect tax regardless of how often they are in the state, and all sales from inventory brought to a Massachusetts show are taxable Massachusetts sales.
Sales and Use Tax Registration Certificate (Form ST-1), issued by the Massachusetts Department of Revenue (DOR). Cost: Free (no fee listed). Register online through MassTaxConnect; once approved, DOR mails the certificate and you can print Form ST-1 from your account. Display it where customers can easily see it.
The casual and isolated sales exemption (830 CMR 64H.6.1) covers selling property you originally acquired for your own use, like your own used household items. Someone who makes handmade goods specifically to sell is regularly engaged in selling and does not qualify; there is no sales-count or dollar threshold that lets a regular handmade seller skip registration.
A single statewide rate of 6.25 percent with no local general sales taxes. Clothing is the big nuance: an individual clothing item is taxable only on the amount of its price above $175, so most handmade apparel sells tax free, but jewelry, accessories, and handbags are fully taxable and do not qualify.
Massachusetts has no general state business license for craft vendors. The state Hawker and Peddler license ($62/year) covers mobile place-to-place selling, which is different from a fixed booth at an organized fair; local rules still apply, so check with the host city or town.
Browse upcoming craft fairs in Massachusetts with booth fees and application deadlines, read our picks for the best Massachusetts 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.