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
Missouri requires anyone selling goods to a final consumer to hold a retail sales tax license before making sales, and the Department of Revenue specifically lists craft shows and farmers markets as special events whose vendors need one. Individuals and general partnerships who do not sell continually in Missouri register with the Special Events Application (Form 2643S); LLCs and corporations use Form 2643A.
Allow 10 business days for retail sales tax applications. The Department's special events FAQ tells unregistered vendors to contact it 3 to 4 weeks before the event.
Missouri handles craft show vendors through special events registration rather than a separate temporary permit. On Form 2643S you list the event name, location, and dates, and can either close out after a single event or keep the account open listing future events and selling months. An open account must file a return for every reporting period even with zero sales.
Missouri's isolated or occasional sale concept (RSMo 144.010) covers people not engaged in the business of selling, with a $3,000 gross receipts cap per calendar year, but a vendor who regularly makes goods to sell is engaged in business and generally cannot rely on it. One genuinely unusual carve-out: sellers age 65 or older whose handicraft income is no more than half their annual income can sell handmade items exempt by displaying Form 2478, the Exemption Certificate for Sales of Handicraft Items.
Missouri's state rate is 4.225 percent, with city, county, and special district taxes added on top. You collect the combined rate in effect at the event address; use the Department of Revenue's Sales and Use Tax Rate Lookup tool to find it.
Missouri has no general statewide business license; check city and county requirements where the event is held. Note that retailers need a statement of no tax due from the Department of Revenue to get or renew a city or county occupation license, so your sales tax account must be in good standing.
Selling without a license carries a penalty of $500 for the first day and $100 for each day after, up to $10,000, and is a misdemeanor.
The Department requires all vendors making retail sales at an event to have their own Missouri Tax ID and tells unregistered vendors to contact it 3 to 4 weeks ahead. Booth fees promoters charge vendors are not subject to sales tax, while admission charges are.
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Missouri requires anyone selling goods to a final consumer to hold a retail sales tax license before making sales, and the Department of Revenue specifically lists craft shows and farmers markets as special events whose vendors need one. Individuals and general partnerships who do not sell continually in Missouri register with the Special Events Application (Form 2643S); LLCs and corporations use Form 2643A.
Missouri Retail Sales Tax License (special event vendors use Form 2643S), issued by the Missouri Department of Revenue, Taxation Division. Cost: No registration fee; the old sales tax bond requirement was eliminated in 2018. Allow 10 business days for retail sales tax applications. The Department's special events FAQ tells unregistered vendors to contact it 3 to 4 weeks before the event.
Missouri's isolated or occasional sale concept (RSMo 144.010) covers people not engaged in the business of selling, with a $3,000 gross receipts cap per calendar year, but a vendor who regularly makes goods to sell is engaged in business and generally cannot rely on it. One genuinely unusual carve-out: sellers age 65 or older whose handicraft income is no more than half their annual income can sell handmade items exempt by displaying Form 2478, the Exemption Certificate for Sales of Handicraft Items.
Missouri's state rate is 4.225 percent, with city, county, and special district taxes added on top. You collect the combined rate in effect at the event address; use the Department of Revenue's Sales and Use Tax Rate Lookup tool to find it.
Missouri has no general statewide business license; check city and county requirements where the event is held. Note that retailers need a statement of no tax due from the Department of Revenue to get or renew a city or county occupation license, so your sales tax account must be in good standing.
Browse upcoming craft fairs in Missouri with booth fees and application deadlines, read our picks for the best Missouri 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.