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
If you sell or take orders for taxable items like handmade candles, jewelry, or crafts at a fair, festival, market, or show in Texas, you are engaged in business in Texas and must hold a Texas Sales and Use Tax Permit. This applies even to out-of-state sellers who come to Texas for a single event.
Applying is free through the Comptroller's online eSystems portal, by mail, or at a field office. Allow 2 to 3 weeks to receive the permit after applying online.
Texas does not issue a separate temporary or special-event sales tax permit; vendors at fairs and shows use the same regular Sales and Use Tax Permit. The Comptroller treats a booth at a craft fair or art show as a temporary place of business, and tax is collected there the same way as at a permanent location.
Texas exempts occasional sales (Tax Code Sec. 151.304, Rule 3.316): selling only one or two taxable items in a 12-month period, or selling your own used personal items for no more than $3,000 a year. The Comptroller is explicit that this does not cover people who make items for sale, and it does not apply at flea markets or arts and crafts shows where you pay a booth fee or commission, so most craft fair vendors cannot use it.
The Texas state rate is 6.25 percent, plus local taxes of up to 2 percent, for a maximum combined rate of 8.25 percent. Your booth counts as a temporary place of business, so you collect the local rate in effect at the event location, which you can look up with the Comptroller's Sales Tax Rate Locator.
Texas has no general state business license. Check licensing and permit rules with the city and county hosting the event, since some local governments have their own vendor or peddler permit requirements.
Selling as a retailer without a permit is a criminal offense under Tax Code Sec. 151.708, starting as a Class C misdemeanor, and each day of selling without a permit is a separate offense.
Under Comptroller publication 96-211, a promoter can be required to collect and remit sales tax for vendors who do not hold an active permit, and can be held liable for those taxes. Many Texas promoters require proof of a sales tax permit before assigning a booth.
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If you sell or take orders for taxable items like handmade candles, jewelry, or crafts at a fair, festival, market, or show in Texas, you are engaged in business in Texas and must hold a Texas Sales and Use Tax Permit. This applies even to out-of-state sellers who come to Texas for a single event.
Texas Sales and Use Tax Permit, issued by the Texas Comptroller of Public Accounts. Cost: Free. Applying is free through the Comptroller's online eSystems portal, by mail, or at a field office. Allow 2 to 3 weeks to receive the permit after applying online.
Texas exempts occasional sales (Tax Code Sec. 151.304, Rule 3.316): selling only one or two taxable items in a 12-month period, or selling your own used personal items for no more than $3,000 a year. The Comptroller is explicit that this does not cover people who make items for sale, and it does not apply at flea markets or arts and crafts shows where you pay a booth fee or commission, so most craft fair vendors cannot use it.
The Texas state rate is 6.25 percent, plus local taxes of up to 2 percent, for a maximum combined rate of 8.25 percent. Your booth counts as a temporary place of business, so you collect the local rate in effect at the event location, which you can look up with the Comptroller's Sales Tax Rate Locator.
Texas has no general state business license. Check licensing and permit rules with the city and county hosting the event, since some local governments have their own vendor or peddler permit requirements.
Browse upcoming craft fairs in Texas with booth fees and application deadlines, read our picks for the best Texas 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.