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
Every individual or business making taxable sales in Wisconsin, including handmade candles, jewelry, crafts, and artwork at fairs and markets, must hold a Wisconsin seller's permit. Apply through the Department of Revenue's online Business Tax Registration or by mailing Form BTR-101. The main exception is the occasional sale exemption for sellers under $2,000 per year.
Online applicants usually receive their account number by email the same day they register.
Wisconsin runs a dedicated Temporary Events Program covering craft fairs, art shows, flea markets, and festivals. Vendors must hold a seller's permit and collect tax unless they qualify for the occasional sale exemption, and out-of-state sellers become liable for Wisconsin tax by selling or even promoting sales at an event. After registering for an event, a seller can inactivate the permit at year end if they have no further Wisconsin activity.
If you do not hold and are not required to hold a seller's permit, your sales are exempt occasional sales when your taxable sales are under $2,000 in a calendar year, or when sales are isolated and sporadic. Hit $2,000 and you owe tax on all your sales including the first $2,000. Sellers using this exemption cannot buy inventory tax free for resale and must pay sales or use tax on their materials.
The state rate is 5 percent, and you charge the rate in effect where the event is held. Almost every county adds 0.5 percent (Milwaukee County charges 0.9 percent, and the City of Milwaukee adds a 2 percent city tax for a 7.9 percent combined rate). A premier resort area tax applies in a few tourist municipalities like Wisconsin Dells.
Wisconsin's seller's permit comes through the DOR's Business Tax Registration; for other permits the DOR points businesses to the Wisconsin Economic Development Corporation. Some cities have their own vendor permit rules, so check with the host municipality.
Operating as a seller without a required permit is a misdemeanor under Wis. Stat. 77.52(12), and corporate officers or LLC members are personally subject to the same provision.
Event operators must report every seller at the event to the Department of Revenue on Form S-240, the Wisconsin Temporary Event Report, within 10 days after the event, with penalties of $200 to $500 for failures. Expect organizers to collect your tax account number before or at the event.
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Every individual or business making taxable sales in Wisconsin, including handmade candles, jewelry, crafts, and artwork at fairs and markets, must hold a Wisconsin seller's permit. Apply through the Department of Revenue's online Business Tax Registration or by mailing Form BTR-101. The main exception is the occasional sale exemption for sellers under $2,000 per year.
Wisconsin Seller's Permit, issued by the Wisconsin Department of Revenue. Cost: $20 Business Tax Registration fee (covers two years; $10 renewal per two-year period). Online applicants usually receive their account number by email the same day they register.
If you do not hold and are not required to hold a seller's permit, your sales are exempt occasional sales when your taxable sales are under $2,000 in a calendar year, or when sales are isolated and sporadic. Hit $2,000 and you owe tax on all your sales including the first $2,000. Sellers using this exemption cannot buy inventory tax free for resale and must pay sales or use tax on their materials.
The state rate is 5 percent, and you charge the rate in effect where the event is held. Almost every county adds 0.5 percent (Milwaukee County charges 0.9 percent, and the City of Milwaukee adds a 2 percent city tax for a 7.9 percent combined rate). A premier resort area tax applies in a few tourist municipalities like Wisconsin Dells.
Wisconsin's seller's permit comes through the DOR's Business Tax Registration; for other permits the DOR points businesses to the Wisconsin Economic Development Corporation. Some cities have their own vendor permit rules, so check with the host municipality.
Browse upcoming craft fairs in Wisconsin with booth fees and application deadlines, read our picks for the best Wisconsin 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.