Artists, crafters, and hobbyists​ must charge and collect the 6% statewide Sales & Use Tax and any applicable local taxes and have a license to sell the products they have created and plan to sell at craft shows and festivals.

Licensing 

• Apply for an Artist & Craftsman License ($20 non-refundable fee) if you are selling your products at a craft show or festival more than four times in a fiscal year.
• Apply for a Retail License​ ($50 non-refundable fee) if you plan to sell your products anywhere other than at craft shows and festivals—including online.
• You may not need either license if you are selling only at craft shows or festivals four times or less in a fiscal year, and the craft show or festival operates for only 11 consecutive days or less.

Review our flowchart to see which license you need. 

File and pay on MyDORWAY

​MyDORWAY​ is the preferred way to securely file taxes and make payments using a credit card or electronic check (ACH Debit or Electronic Funds Withdrawal).

Need a MyDORWAY account?​ Sign up
Have questions? See MyDORWAY help

Paper​ ​forms

​File a Schedule of Local Taxes (ST-389) with your State Sales & Us​e Tax Return (ST-3)​, and mail the completed forms to the address printed on the ST-3. Failure to mail the forms to the correct address may cause delays in processing.

• Schedule for Local Taxes (​ST-3​89)
• State Sales & Use Tax Return​ (ST-3)