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
Any business or individual making taxable sales at a craft show, art fair, flea market, or county fair in Minnesota must be registered to collect sales tax before the event begins. Handmade items like candles, jewelry, art, and crafts are generally taxable, though most clothing is exempt. The only out is the narrow one-event, $500-a-year exemption described below.
Register online through e-Services or by phone before the event begins; the state mails a confirmation letter with your seven-digit Minnesota Tax ID after you register.
Minnesota has no separate temporary seller permit; vendors register for a regular Minnesota Tax ID before the event starts. At every selling event you must give the operator a completed Form ST19, Operator Certificate of Compliance, showing you are registered, sell nothing taxable, or qualify for the occasional sales exemption. State the tax separately, or mark items or post a sign saying tax is included.
An individual (not a business) can skip registration only if all of these hold: you sell at just one event per calendar year lasting no more than three days, your total sales for the year are $500 or less, and you give the operator a written statement to that effect (Minn. Stat. 297A.87). Sell at a second event or pass $500 and you must register, so anyone running even a hobby-scale craft business will exceed this quickly.
The state rate is 6.875 percent plus any local and special local taxes for the event location, since local tax is based on where the customer receives the product. The Department of Revenue's own example is a craft seller at a Rochester event collecting Rochester local taxes. Use the DOR Sales Tax Rate Calculator for each event address.
Minnesota has no general state business license; only specific regulated occupations need one (check Minnesota ELicensing). Some cities require peddler or transient merchant permits, so check with the host city for each event.
Operators legally cannot rent space to unregistered sellers, and the unregistered seller remains liable for uncollected tax plus standard penalties and interest.
Before renting space to any seller, the operator of a craft show or flea market must collect proof of registration or a qualifying written statement (Form ST19) from that seller, keep the forms for at least three and a half years, and can be fined $100 per noncompliant seller per day of the event.
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Any business or individual making taxable sales at a craft show, art fair, flea market, or county fair in Minnesota must be registered to collect sales tax before the event begins. Handmade items like candles, jewelry, art, and crafts are generally taxable, though most clothing is exempt. The only out is the narrow one-event, $500-a-year exemption described below.
Minnesota Tax ID Number (sales and use tax registration), issued by the Minnesota Department of Revenue. Cost: Free. Register online through e-Services or by phone before the event begins; the state mails a confirmation letter with your seven-digit Minnesota Tax ID after you register.
An individual (not a business) can skip registration only if all of these hold: you sell at just one event per calendar year lasting no more than three days, your total sales for the year are $500 or less, and you give the operator a written statement to that effect (Minn. Stat. 297A.87). Sell at a second event or pass $500 and you must register, so anyone running even a hobby-scale craft business will exceed this quickly.
The state rate is 6.875 percent plus any local and special local taxes for the event location, since local tax is based on where the customer receives the product. The Department of Revenue's own example is a craft seller at a Rochester event collecting Rochester local taxes. Use the DOR Sales Tax Rate Calculator for each event address.
Minnesota has no general state business license; only specific regulated occupations need one (check Minnesota ELicensing). Some cities require peddler or transient merchant permits, so check with the host city for each event.
Browse upcoming craft fairs in Minnesota with booth fees and application deadlines, read our picks for the best Minnesota 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.