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 taxable goods at retail in Vermont, including handmade crafts at fairs, must register for a Business Tax Account and Sales and Use Tax license before making any taxable sales, even as a one-time vendor. Display the license at your booth; vendors with no regular place of business attach it to their stand or carry it.
Register online through myVTax; the Department tells event vendors to register at least one day before the event, which indicates a fast turnaround.
Vermont's guidance for farmers markets, flea markets, craft fairs, and shows says to register at least one day before the event if you do not already hold an account and license. The same 6 percent rules apply at the event; there is no separate temporary permit.
Vermont's casual sale exemption covers isolated sales of property obtained for the seller's own use by someone not regularly selling that type of property. Handmade goods are made to sell rather than obtained for personal use, so craft vendors generally do not qualify.
The state rate is 6 percent, with more than 30 municipalities (Burlington, Stowe, Brattleboro, Montpelier, and others) adding a 1 percent local option tax for 7 percent total, destination based at the event. Clothing is exempt from Vermont sales tax, so many sewn or knitted garments sell tax free, but clothing accessories like handbags are taxable.
Vermont has no general state business license; tax registration is the key state requirement. Sole proprietors selling under their own personal name skip Secretary of State registration, but any other business name requires an assumed name registration ($70, renewed every five years). Check the host town for local permit rules.
Unregistered vendors remain liable for tax they should have collected, plus 5 percent per month late penalties capped at 25 percent, and a 100 percent penalty for willful evasion.
Under 32 V.S.A. 9707(b), the promoter of an event with 25 or more vendors authorized to sell taxable items must give the Department a list of vendors and their license numbers at least one business day before the event, with changes reported within a week after.
Organizing an event? List your fair on TheCraftMap to reach thousands of vendors.
Anyone selling taxable goods at retail in Vermont, including handmade crafts at fairs, must register for a Business Tax Account and Sales and Use Tax license before making any taxable sales, even as a one-time vendor. Display the license at your booth; vendors with no regular place of business attach it to their stand or carry it.
Vermont Business Tax Account with Sales and Use Tax License, issued by the Vermont Department of Taxes. Cost: Free (the statute requires the license to be issued without charge). Register online through myVTax; the Department tells event vendors to register at least one day before the event, which indicates a fast turnaround.
Vermont's casual sale exemption covers isolated sales of property obtained for the seller's own use by someone not regularly selling that type of property. Handmade goods are made to sell rather than obtained for personal use, so craft vendors generally do not qualify.
The state rate is 6 percent, with more than 30 municipalities (Burlington, Stowe, Brattleboro, Montpelier, and others) adding a 1 percent local option tax for 7 percent total, destination based at the event. Clothing is exempt from Vermont sales tax, so many sewn or knitted garments sell tax free, but clothing accessories like handbags are taxable.
Vermont has no general state business license; tax registration is the key state requirement. Sole proprietors selling under their own personal name skip Secretary of State registration, but any other business name requires an assumed name registration ($70, renewed every five years). Check the host town for local permit rules.
Browse upcoming craft fairs in Vermont with booth fees and application deadlines, read our picks for the best Vermont 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.