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 handmade goods at a Utah craft fair, festival, or market, you must collect sales tax, and Utah requires a license for every business location including temporary ones. Your booth counts as a temporary location, so you need a per-event Temporary Sales Tax License (TC-790C) plus a one-time Sales Special Event (SSE) Taxpayer ID that you give each promoter. Even vendors holding a permanent Utah license still need the temporary license for each special event.
Not published; license information arrives by email after approval, and the SSE account number is emailed after the one-time vendor application (via specialevent@utah.gov) processes.
Utah defines a special event as a one-time event or one running 6 months or less away from your usual place of business; fairs, festivals, art shows, boutiques, and farmers markets all qualify. Since April 2025 every vendor needs an SSE Taxpayer ID, and your event-specific TC-790C arrives after the promoter submits the vendor list. Tax is due no later than 10 days after the event ends, and a few large events (Utah State Fair, Utah Arts Festival, Park City Arts Festival, Gem Faire) collect payment on the last day with agents on site.
Isolated or occasional sales by someone not regularly engaged in selling that type of product are exempt, and the TC-790C form itself says you need no license if you are not regularly engaged in selling the items offered. Tax Commission rulings have treated roughly three or more sales a year as disqualifying, so repeat craft vendors are regularly engaged in business and cannot use it.
The state component is 4.85 percent, but buyers pay a combined rate with local, county, transit, and resort taxes added: from about 6.35 percent in rural counties to 9.55 percent in Park City (Salt Lake City 8.45, Provo 7.45, Moab 9.35, as of April 2026). You collect the rate at the event location; the TC-790C comes preprinted with the event's rates.
Utah has no general state business license; licensing happens city by city, and many Utah cities require a temporary or special event business license for short-term vendors, so check with the host city.
Doing business without the required sales tax license is a criminal violation under Utah Code 59-12-106, and the TC-790C carries a $50 penalty for late payment.
Promoters must register each event with the Tax Commission (up to 12 months ahead), collect every vendor's identifying information and SSE/tax ID, and submit the TC-791 Sales Event Participation List within 3 calendar days after the event. Vendors do not receive their TC-790C licenses until the promoter files it.
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If you sell handmade goods at a Utah craft fair, festival, or market, you must collect sales tax, and Utah requires a license for every business location including temporary ones. Your booth counts as a temporary location, so you need a per-event Temporary Sales Tax License (TC-790C) plus a one-time Sales Special Event (SSE) Taxpayer ID that you give each promoter. Even vendors holding a permanent Utah license still need the temporary license for each special event.
Sales and Use Tax License, plus a per-event Temporary Sales Tax License (TC-790C) and one-time SSE Taxpayer ID for event vendors, issued by the Utah State Tax Commission. Cost: Free (no fee listed for the license, SSE ID, or TC-790C). Not published; license information arrives by email after approval, and the SSE account number is emailed after the one-time vendor application (via specialevent@utah.gov) processes.
Isolated or occasional sales by someone not regularly engaged in selling that type of product are exempt, and the TC-790C form itself says you need no license if you are not regularly engaged in selling the items offered. Tax Commission rulings have treated roughly three or more sales a year as disqualifying, so repeat craft vendors are regularly engaged in business and cannot use it.
The state component is 4.85 percent, but buyers pay a combined rate with local, county, transit, and resort taxes added: from about 6.35 percent in rural counties to 9.55 percent in Park City (Salt Lake City 8.45, Provo 7.45, Moab 9.35, as of April 2026). You collect the rate at the event location; the TC-790C comes preprinted with the event's rates.
Utah has no general state business license; licensing happens city by city, and many Utah cities require a temporary or special event business license for short-term vendors, so check with the host city.
Browse upcoming craft fairs in Utah with booth fees and application deadlines, read our picks for the best Utah 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.