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 do 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. 

How to file and pay

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)