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This is a work-in-progress! I am researching this myself, but it takes a lot of time. You can speed up the process by contributing information for your home state!

When you choose to sell your art, even if you're making very small profits, you are required by law to pay a percentage of your proceeds as taxes and also to register yourself as a seller at your state tax office. If you choose to sell without registering, state officials can legally walk into the alley at any point and shut you down, not to mention the legal trouble you'll be in for dodging taxes.

There are a lot of names for the permit. Seller's Permit, Sales & Use Tax Permit/License, Resale Permit/License, Sales Tax ID, Reseller's License, Certificate of Authority, Application to Collect/Report Tax, and Transaction Privilege (Sales) Tax are just a few. The variety in names can make it difficult to track down the information you need to get the permit.

In addition, each state has slightly different specific requirements. Here's a breakdown of what each state requires and where you can find more information. I can't promise this information is perfectly correct, so always check with your local tax office first, but this should at least get you on the right track.



Alabama - The Alabama Department of Revenue requires that you open an ADOR Tax Account. You can open one here. The state tax rate is 4%, and you may find specific local tax rates here. (I do not know if there is a temporary permit that can be acquired, simply for the duration of the convention. Anyone know?)

Alaska - Alaska does not have a Sales & Use tax, but some local jurisdictions impose local taxes. Check with your local tax office, or call the tax office nearest the convention.

Arizona - The Arizona Department of Revenue requires that all people selling at special events such as conventions have a Seasonal Transaction Privilege Tax License. The license can last anywhere from 1 to 8 months, and you must pay a $12 fee each time you acquire a license. More information is here. Tax rates vary locally, and you can find rates for your specific area here.

Arkansas - The Arkansas Department of Finance and Administration requires a Sales & Use Tax Permit. An online copy of the permit may be found Here. Tax rates can be found here. (I am unable to find any information on a temporary or seasonal permit. Has anyone sold at an Arkansas convention who may answer this?)

California - Requires a temporary State of Califonia Seller's Permit, which can be found and filled out at your local tax office. The amount of tax you'll have to pay depends on your county, or even city. Consult this page if you will be selling before 04/01/2009, and this page if you will be selling on or after 04/01/2009. A PDF form of the seller's permit application may be found here.

Colorado - requires a Sales Tax License. Depending on how many conventions you plan to attend, you will want to acquire either a Single Special Event License or a Multiple Special Event License, the information for both can be found here. The state Sales Tax is 2.9% and local sales tax information can be found here.

Connecticut - requires a Sales Tax Permit. Information can be found here. There is a $50 fee that must be paid when you acquire the permit.(This just seems ridiculous to me. I keep thinking I must have gotten it wrong. Can anyone who has sold in Connecticut contradict me? D: )

Delaware - requires a Business License. Delaware does not have a Sales & Use Tax, but imposes a tax on the gross receipt (The total amount of money you receive for selling your goods). You can register for a Business License here.

Florida - requires that you register to collect tax. You can register online here, or at your local department of revenue.

Georgia - (The Georgia Department of revenue's website is a bit confusing, and I'm still researching what you need to do. As far as I can tell, you need to register your "business" with the state and fill out the Miscellaneous Event Form here, but don't take my word for it. Information from any Georgians would be appreciated.)

Hawaii - currently being researched

Idaho - The Idaho State Tax Commission requires that you have a Seller's Permit. You can acquire one by filling out Form IBR-1. For more information, see here. (Question SUT - 5) Idaho Sales tax is 6%. A temporary permit may be available, I've emailed the tax office asking about it. I'll update as soon as I get a response. smile

Illinois -

Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland - Sales & Use Tax for Maryland is 6%. You'll need to get a Tax ID from the Comptroller's Office--I believe you can request a temporary one still--in order to fill out and submit an Exhibitors Affidavit with the sales tax within 30 days after the end of the event. (6% of your gross sales.) If you do more than 3 shows in Maryland within a year, or derive more than 10% of your income from such events, you have to apply for a Traders License.
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

"But wait! Doesn't require me to have that permit! Some of those taxes are pretty high, are you sure I need this?"
A lot of smaller conventions don't require that an artist have their permit to acquire a table and sell at their AA. But even though the convention doesn't require you to, the law still does. Trust me, paying those taxes is easier than getting in trouble for selling art illegally. You could wind up with a fee of several hundred dollars, or be in jail for a couple months. If your local convention doesn't mention the need for a seller's permit, do your fellow artists a favor and shoot the webmaster an email asking them to put that information up. We don't want anyone to get in trouble!

"I'm not old enough to get one of these!"
In most cases, if you are under the Age of Majority in your region your parent or guardian can acquire the permit or license for you, thus taking legal responsibility for your sales.

This is what I know about Maryland. (It'd be great if someone could explain Maryland, especially since Otakon just passed. Someone on here must have gone, or knows someone who did. I haven't done Otakon since 2006, but I think this hasn't really changed since then.)

Maryland - Sales & Use Tax for Maryland is 6%. You'll need to get a Tax ID from the Comptroller's Office--I believe you can request a temporary one still--in order to fill out and submit an Exhibitors Affidavit with the sales tax within 30 days after the end of the event. (6% of your gross sales.) If you do more than 3 shows in Maryland within a year, or derive more than 10% of your income from such events, you have to apply for a Traders License.

Virginia is horribly unclear, on the other hand. If anyone has any idea, that would be most helpful. (There are a lot of conventions in the DC-MD-VA area, and I've only ever had clear information about Maryland.)

As far as I'm concerned, Hawaii not have a Sales & Use tax for Artist's alley and I have been in Kawaii Kon since the beginning in 2005. However we still have local taxes that may apply for supplies and stuff I think. It's about 5% if I remember correctly.