It's fall festival season throughout Virginia! Are you planning to sell your art, pottery, jewelry, or other goods at an upcoming fair? Learn more about your sales tax requirements below.

Do you sell your goods at 3 or fewer events per year? 

  • If you are only selling at 3 or fewer events per year, you don't need to register a sales tax account with us, but you'll still need to collect and pay the tax. Use Form ST-50.
  • Remember, you’ll also need to report money you make from these sales when filing your individual income taxes with us.

Requirements for vendors selling at more than 3 events per year

  • If you are selling at more than 3 events per year, you'll need to register a sales tax account with us. 
  • Sales tax filers can register as a seasonal business if they only make sales in a particular set of months—that way they won’t need to file returns for periods where they do not make sales.
  • If selling year-round, remember to file sales tax every period, even when there are no sales.

Sales tax rates

  • If you are an in-state vendor making occasional sales at special events, you collect sales tax at the rate of the locality where the special event occurred.
  • To look up the sales tax rate for a specific city or county in Virginia, use our sales tax rate lookup.

More information for makers

If you have additional questions, contact us.