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 Tennessee, including handmade goods, must register through TNTAP before doing business, with one notable threshold: if your gross sales average under $400 a month or $4,800 a year, you are not required to register and instead pay sales tax to your suppliers on the materials you buy. Above that, you register, collect, and remit.
Register online through TNTAP; the Department's help center indicates new registrations process in up to 10 business days.
Vendors who collect tax at a special event remit it on a special event return due the 20th of the following month. You may not need to collect at all if you paid tax on your materials and either stay under $4,800 a year in gross sales, or sell at only one or two temporary events per year (each 30 days or less) with no ongoing retail business. Unregistered flea market dealers can instead buy a $5 monthly, $15 quarterly, or $45 annual flea market registration.
Tennessee excludes occasional and isolated sales by people not regularly in business, and also sales by someone who sells only during temporary periods of 30 days or less occurring once or twice a year. A crafter doing one or two short events a year with no ongoing retail business can fit this; anyone selling regularly through the year does not.
The state rate is 7 percent, and every local jurisdiction adds a local option tax up to 2.75 percent, so combined rates run up to 9.75 percent. You charge the rate where the event is held (the Department publishes a jurisdiction and rate database) and file local tax together with state tax.
Tennessee is unusual: on top of sales tax it has a gross-receipts business tax licensed through county clerks and city officials. Between $3,000 and $100,000 of gross sales in a jurisdiction you need a $15 minimal activity license renewed annually with no return; at $100,000 or more you need a standard business license and a business tax return. At $3,000 or less in a jurisdiction, no license is needed. Out-of-state transient vendors pay a $50 fee per 14-day period per locality in lieu of business tax.
Operating as a dealer without a certificate of registration is a Class C misdemeanor, and unregistered flea market dealers face $10 per booth per day penalties.
Flea market operators must ensure all dealers at the market are registered and can accept registration applications and fees from unregistered dealers; negligent operators face fines of $10 per booth per day up to $100 per day. Counties and cities also collect local fees for craft shows and transient vendors under Tenn. Code Ann. 67-4-710.
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Anyone selling tangible personal property in Tennessee, including handmade goods, must register through TNTAP before doing business, with one notable threshold: if your gross sales average under $400 a month or $4,800 a year, you are not required to register and instead pay sales tax to your suppliers on the materials you buy. Above that, you register, collect, and remit.
Sales and Use Tax Certificate of Registration, issued by the Tennessee Department of Revenue. Cost: Free. Register online through TNTAP; the Department's help center indicates new registrations process in up to 10 business days.
Tennessee excludes occasional and isolated sales by people not regularly in business, and also sales by someone who sells only during temporary periods of 30 days or less occurring once or twice a year. A crafter doing one or two short events a year with no ongoing retail business can fit this; anyone selling regularly through the year does not.
The state rate is 7 percent, and every local jurisdiction adds a local option tax up to 2.75 percent, so combined rates run up to 9.75 percent. You charge the rate where the event is held (the Department publishes a jurisdiction and rate database) and file local tax together with state tax.
Tennessee is unusual: on top of sales tax it has a gross-receipts business tax licensed through county clerks and city officials. Between $3,000 and $100,000 of gross sales in a jurisdiction you need a $15 minimal activity license renewed annually with no return; at $100,000 or more you need a standard business license and a business tax return. At $3,000 or less in a jurisdiction, no license is needed. Out-of-state transient vendors pay a $50 fee per 14-day period per locality in lieu of business tax.
Browse upcoming craft fairs in Tennessee with booth fees and application deadlines, read our picks for the best Tennessee 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.