Selling at Craft Fairs in Michigan: Permits, Licenses & Sales Tax (2026)
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
Quick answer
- Required registration
- Michigan Sales Tax License
- Issued by
- Michigan Department of Treasury
- Cost
- Free
- Where to register
- Official registration page
Do you need a permit to sell at craft fairs in Michigan?
If you sell handmade goods to consumers in Michigan, you are making retail sales and generally need a free Michigan Sales Tax License from the Department of Treasury. The notable exception: vendors selling at only one or two Michigan events per year can skip the license and file a per-event concessionaire return instead.
Online registration through Michigan Treasury Online is authenticated within 10 to 15 minutes; mailed Form 518 takes 4 to 6 weeks. You do not have to wait for the license to arrive to start selling, but you must remit tax from your first sale.
Temporary and one-off event sellers
Michigan has the most vendor-friendly occasional event rule of any large state. If you sell at only one or two events in Michigan per year, you may file Form 5089, Concessionaire's Sales Tax Return, for each event instead of getting a license, remitting the 6 percent tax on your sales (Administrative Rule R 205.1(7)). Sell at a third event and you need the license.
Lining up shows for the season? See upcoming craft fairs in Michigan with dates, booth fees, and application deadlines.
The occasional sales exemption
Michigan exempts casual or isolated sales outside the ordinary course of repeated transactions, like selling your own household furniture, with no dollar threshold. It almost never applies to craft vendors: the rule says anyone who advertises or offers goods for repeated sales is regularly engaged in business even if sales are few or infrequent.
Sales tax at Michigan craft fairs
Michigan's sales tax is a flat 6 percent statewide with no city, county, or local sales taxes, so the same rate applies at every event in the state. One-or-two-event sellers remit the same 6 percent using Form 5089.
Business licenses and local rules
Michigan has no general state business license; only specific regulated professions are licensed, and ordinary craft sales are not among them. Some cities require local vendor permits, so check the host city for each event.
Selling at retail without a required license is a misdemeanor under MCL 205.53(3), punishable by up to a $1,000 fine or up to a year in jail, plus the unpaid tax with penalty and interest.
If you organize fairs in Michigan
Under Administrative Rule R 205.77, the operator or sponsor of a fair, bazaar, or similar event is liable as principal for the tax on goods sold by an unlicensed seller at the event unless the seller pays it, so Michigan organizers commonly require vendors' license numbers.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
Michigan craft fair permit FAQ
Do I need a license to sell at craft fairs in Michigan?
If you sell handmade goods to consumers in Michigan, you are making retail sales and generally need a free Michigan Sales Tax License from the Department of Treasury. The notable exception: vendors selling at only one or two Michigan events per year can skip the license and file a per-event concessionaire return instead.
What permit do craft fair vendors need in Michigan?
Michigan Sales Tax License, issued by the Michigan Department of Treasury. Cost: Free. Online registration through Michigan Treasury Online is authenticated within 10 to 15 minutes; mailed Form 518 takes 4 to 6 weeks. You do not have to wait for the license to arrive to start selling, but you must remit tax from your first sale.
Do I need a permit for just one or two craft shows a year in Michigan?
Michigan exempts casual or isolated sales outside the ordinary course of repeated transactions, like selling your own household furniture, with no dollar threshold. It almost never applies to craft vendors: the rule says anyone who advertises or offers goods for repeated sales is regularly engaged in business even if sales are few or infrequent.
How does sales tax work at Michigan craft fairs?
Michigan's sales tax is a flat 6 percent statewide with no city, county, or local sales taxes, so the same rate applies at every event in the state. One-or-two-event sellers remit the same 6 percent using Form 5089.
Do I need a business license to sell crafts in Michigan?
Michigan has no general state business license; only specific regulated professions are licensed, and ordinary craft sales are not among them. Some cities require local vendor permits, so check the host city for each event.
Ready to sell in Michigan?
Browse upcoming craft fairs in Michigan with booth fees and application deadlines, read our picks for the best Michigan craft fairs, and use the booth ROI calculator to plan your season.
Selling homemade food like baked goods, jams, or candy? See the Michigan cottage food law guide for what you can sell and how to label it.
Official sources
- Who Needs A Sales Tax License?, Michigan Department of Treasury
- Sales Tax License FAQ, Michigan Department of Treasury
- Form 5089, Concessionaire's Sales Tax Return, Michigan Treasury
- Michigan Treasury Online (registration portal)
- General and Specific Sales and Use Tax Rules (R 205.1, R 205.13, R 205.77)
- MCL 205.53, General Sales Tax Act, Michigan Legislature
Last verified: 2026-06-11. Spotted something out of date? Let us know.