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
Everyone making taxable sales in North Dakota must apply for a sales and use tax permit, and the state's Special Events guideline names craft shows as a covered selling event and says individuals who make items with intent to resell are retailers, not casual sellers. Out-of-state vendors selling at a North Dakota event must also register, since the event gives them physical presence.
Not published; the Tax Commissioner advises applying 30 days before you begin making sales.
North Dakota issues no separate temporary event permit; vendors use the regular permit and charge tax based on the event location. A One-Time Remittance Form exists for filers without an active permit, but the Special Events guideline still says every person making taxable sales must apply for a permit, so confirm with the Tax Commissioner before relying on the form alone.
Casual sales (selling your own personal property once or twice a year at a rummage sale) are exempt, but the Special Events guideline is explicit that people who make or buy items with intent to resell are retailers who must get a permit and collect tax.
The state rate is 5 percent, plus city and county local taxes at the event location (Fargo adds 2.25 percent city plus 0.5 percent Cass County, for example), with some localities having refund-cap rules. Current local rates are in the Local Taxes by Location guideline, updated quarterly.
North Dakota has no general state business license; sole proprietors operating under a trade name must register it with the Secretary of State, and city vendor license rules vary, so check the host city.
Selling at retail without a permit, or after revocation, is a class A misdemeanor under NDCC 57-39.2-18.
A promoter of a special event with 25 or more vendors must submit the Special Event Vendor Reporting Form (each vendor's permit number, name, address, phone) to the Tax Commissioner within 20 days after the event, keeping a copy for three years and three months.
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Everyone making taxable sales in North Dakota must apply for a sales and use tax permit, and the state's Special Events guideline names craft shows as a covered selling event and says individuals who make items with intent to resell are retailers, not casual sellers. Out-of-state vendors selling at a North Dakota event must also register, since the event gives them physical presence.
North Dakota Sales and Use Tax Permit, issued by the North Dakota Office of State Tax Commissioner. Cost: Free (fees apply only to reissuing a revoked permit). Not published; the Tax Commissioner advises applying 30 days before you begin making sales.
Casual sales (selling your own personal property once or twice a year at a rummage sale) are exempt, but the Special Events guideline is explicit that people who make or buy items with intent to resell are retailers who must get a permit and collect tax.
The state rate is 5 percent, plus city and county local taxes at the event location (Fargo adds 2.25 percent city plus 0.5 percent Cass County, for example), with some localities having refund-cap rules. Current local rates are in the Local Taxes by Location guideline, updated quarterly.
North Dakota has no general state business license; sole proprietors operating under a trade name must register it with the Secretary of State, and city vendor license rules vary, so check the host city.
Browse upcoming craft fairs in North Dakota with booth fees and application deadlines, read our picks for the best North Dakota 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.