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Learn›Industries›Collecting and Natural History›Minerals and rocks›14. Selling Rocks and Minerals›Sales tax and show permitsShop all minerals and rocks →

Do you need a sales tax permit, including to sell at a show in another state?

By Dwight Davis, Founder

Updated

On this page8

Usually, yes. Selling specimens or crystals at retail is selling taxable goods in most states, so you register with your home state's revenue department before you sell, and you register again, or get a temporary or event permit, in any other state where you sell at a show. Arizona, where the Tucson and Quartzsite shows are, requires a state transaction privilege tax (TPT) license even for vendors who sell only at special events, at $12 per license regardless of how many events, plus a city license in each city where an event is held [1]. This page covers home registration, resale certificates, and what each show state's revenue department says, as far as it was confirmed.

Three separate questions

QuestionWho answers itWhen
Do I need to register in my home state?Your state's revenue departmentBefore your first retail sale
Can I buy stock without paying sales tax?The revenue department in the state where you buy, through its resale or exemption certificateBefore you buy wholesale
Do I need a permit in the show's state?The show state's revenue department, and sometimes the cityBefore the show opens

Sales tax is a state and local tax. No federal rule applies to it, and no state was found to license the sale of specimens or crystals as such; the registration is the ordinary one every retailer needs. Whether your selling counts as a business for income tax is a different question, answered on hobby or business for taxes.

Registering at home

Arizona's Department of Revenue puts the general rule this way: if a business sells a product or provides a service subject to TPT, it "will likely need a license from the Arizona Department of Revenue (ADOR)," and cities may require their own license as well [1]. Other states' wording differs but the pattern is the same. Go to your state revenue department's business registration page, register before you sell, and note your filing frequency. Five states have no general sales tax according to the trade-show summary used as a lead below (Alaska at the state level, Delaware, Montana, New Hampshire and Oregon), though Alaska localities can tax sales [2]; confirm with your own state.

Resale certificates when you buy stock

When you buy specimens or crystals to resell, most states let you give the seller a resale or exemption certificate instead of paying sales tax, because the tax will be collected when you sell to the end buyer. The form, who may use it, what the seller must keep and whether an out-of-state certificate is accepted are all set state by state. Texas is one confirmed example: a permit holder can buy items tax free for resale by giving the seller a completed resale certificate, Form 01-339, at the time of purchase, and a seller can accept one from a buyer who plans to resell [7]. Ask your revenue department for its resale certificate and its instructions, and ask any wholesaler what form they accept. The other side, accepting certificates from shops and dealers who buy from you, is on selling wholesale and to dealers.

Show permits, state by state

The big mineral shows are concentrated in a few states, so those come first. "Confirmed" means the rule was read on October 22, 2026 in a publication of that state's revenue department or city, or in the state's regulation where the row says so. Where it was not, the entry says so and relies on a tax software company's summary (Avalara, published June 27, 2024, modified October 4, 2026) [2]. Avalara's thresholds are not repeated here, because each has to come from the state itself.

State (shows)What the state or city saysStatus
Arizona (Tucson, Quartzsite, Mesa and others)State TPT license required "Even" for "vendors who only do business for special events"; $12 per license, unchanged however many events; a separate city license fee for each city where an event is held, unless you already hold one for that city [1]. ADOR runs a License Compliance Program for event promoters and vendors, with information pages for both [3]. Example city: Mesa's license is $20, with a city rate of 2 percent and a combined retail rate of 8.3 percent, and vendors "must obtain a Transaction Privilege Tax License prior to the event" [4]Confirmed from ADOR and the City of Mesa (pages undated, read October 22, 2026). Tucson's city requirements were not read
Colorado (Denver)The Department of Revenue's Special Event Sales Tax Application (form DR 0589, July 2022 version) is for "Businesses that have no permanent place of business but sell goods at fairs, festivals, bazaars, etc.," and for licensed businesses selling at other locations such as fairs and festivals [5]. The page states no fee or filing schedule. Home-rule cities may require their own license; check the show cityConfirmed from the Colorado Department of Revenue for who needs the license (page undated, read October 22, 2026). Fee, filing and city rules not confirmed
CaliforniaAnyone making "three or more sales of items subject to California sales and use tax in a 12-month period" must register. "Temporary permits are issued to individuals with no permanent place of business, and cover a selling period of 90 days or less at one location"; existing permit holders register a sub-permit for each temporary location. A temporary permit "is easy and free." At conventions and trade shows sellers "will generally be required to hold either an ongoing or temporary seller's permit"; out-of-state retailers above CDTFA's thresholds need an ongoing permit, others a temporary one. The return is due by the last day of the month after the temporary location closes [6]Confirmed from CDTFA (page undated, read October 22, 2026). The out-of-state thresholds are in CDTFA Publication 77, not read
TexasSellers at fairs, festivals, markets and shows "must have a Texas Sales and Use Tax Permit" if they sell taxable items, take orders or promote sales there; the publication describes no separate temporary permit. "There is no fee to apply for a permit." Out-of-state sellers need one too and may close it when they stop selling in Texas. Promoters collect tax for sellers without an active permit, and at markets "the promoter must make sure that each seller has an active sales tax permit" [7]Confirmed from Comptroller Publication 96-211, Fairs, Festivals, Markets and Shows (revised 10/2021), read October 22, 2026
Nevada (Las Vegas shows)A vendor at "a one-time event, convention, trade show or flea market" who sells taxable goods gets a One-Time Sales Tax Return form from the promoter; the promoter collects and remits for vendors without their own Nevada account, "such as out of state vendors" [9]. Vendors pay the tax and the return to the promoter "BEFORE departure," and the promoter is "the responsible person to ensure that all vendors file and pay" [8]. "Vendors selling at more than two events in a 12-month period in Nevada must register for a Sales & Use Tax Permit" [9]. Promoters apply at least two weeks before the event, online through the Department's E-Services site [8]. No permit fee is statedConfirmed from the Nevada Department of Taxation (information sheet V2025.1 and FAQ page, both undated, read October 22, 2026)
IdahoTemporary seller's permits "allow you to make infrequent retail sales in Idaho," and you can hold "up to three temporary seller's permits per calendar year before you need a regular seller's permit" [11]. A single-event permit covers one Idaho event; a multi-event permit covers all Idaho events and your own sales, either valid up to December 31; "Applying for any of these permits is free." At a promoter-sponsored event, "Anyone selling at the event needs to register with us for that event" [10]. Apply on the Tax Commission's Taxpayer Access Point (TAP); for a specific event, contact the promoter for instructions [11]. Out-of-state sellers are not addressed separatelyConfirmed from the Idaho State Tax Commission (pages updated August 5, 2025 and October 5, 2026, read October 22, 2026). Return due dates not stated on those pages
WashingtonThe Department of Revenue issues a Temporary Registration Certificate for one event at a time to a business with no more than two events a year in Washington, each lasting no longer than one month; craft shows are among its examples. "There is no fee for a Temporary Registration Certificate." Register online or at a field office, no earlier than 180 days before the event, and return the completed form by mail or to a field office within 10 business days after the event ends. Trade show exhibitors that meet the exception from establishing nexus do not need a certificate, and trade conventions not open to the general public are ineligible. A business with Washington sales beyond two events may need a state business license instead [12]Confirmed from the Washington Department of Revenue (page undated, read October 22, 2026)
New MexicoEvery vendor at a special event needs a state tax ID: "we need everyone to have a valid New Mexico Business Tax Identification Number (GRT ID number)." "Tax payments will no longer be collected at Special Events." Apply online through Taxpayer Access Point and check the "Special Event" box. "Vendors who attend Special Events MUST file and pay by the 25th day of the month following the Special Event." No fee is stated [13]Confirmed from the New Mexico Taxation and Revenue Department (page undated, read October 22, 2026). Out-of-state vendors not addressed separately
Utah"All vendors participating in special events are required to obtain a Temporary Sales Tax License." New vendors submit a one-time application and give their special event taxpayer ID to each promoter; the license and return are "only good for the event listed on the form." "File the temporary license/return and remit full payment within 30 days after the close of the special event or sale," at the rate where the sales occur; some events collect returns on the last day. Vendors with a permanent Utah license report event sales on their regular return instead. No fee is stated [14]Confirmed from the Utah State Tax Commission (page undated, with 2025 promoter updates, read October 22, 2026). Out-of-state vendors not addressed separately
WyomingWhether you need a license "depends": a business selling taxable items with "a physical presence or connection to Wyoming" needs one. Registration is two steps, an online WYIFS account and then the license application, and "The entire process generally takes about two weeks." Licensed vendors claim resale exemption on the Streamlined Sales Tax certificate; "Unlicensed vendors wouldn't have the ability to properly claim a resale exemption using Wyoming information" [15]. The state rate is 4 percent, with local taxes on top [16]. No fee and no temporary or event license is describedConfirmed from the Wyoming Department of Revenue for general registration (pages undated, read October 22, 2026). No event or out-of-state vendor rule found; ask the Department
FloridaAn exhibitor "must register to collect, report, and remit sales tax" when its exhibitor agreement authorizes retail sales in Florida; one whose agreement allows only sales for resale, with no other Florida business, need not register. Register through the Department's registration pages. When selling for resale, the exhibitor "must obtain a copy of the purchaser's Florida Annual Resale Certificate for Sales Tax (Form DR-13)" or a transaction authorization number [18]. An older publication (1999) says flea market vendors must register "as a sales tax dealer before engaging in business" on Form DR-1, with a $5 fee at that time [19]Confirmed from the Florida Department of Revenue (GT-800040, revised November 2022, read October 22, 2026). The current registration fee was not confirmed
PennsylvaniaA transient vendor must give the Department of Revenue written notice, before doing business in Pennsylvania, of where it will sell and the approximate dates, by mail to the Department's Licensing and Bonding office in Harrisburg; the notice may go with the vendor's annual application, and the rules refer to a transient vendor certificate [20]. No fee is statedPartly confirmed from the regulation, 61 Pa. Code 39.7, read on Cornell LII October 22, 2026 (no Department of Revenue page reached). How to apply for the certificate not confirmed
MontanaNo general sales tax. A Department of Revenue memo states "Montana is currently one of five states with no general statewide tax" [17]Confirmed from a Montana Department of Revenue memo dated January 15, 2016, read October 22, 2026; no current Department page reached. Local resort taxes not checked
OregonNo general sales tax per Avalara [2]Not confirmed: no Oregon Department of Revenue page was found
All other statesRules vary: some require a regular permit for one sale, others have event permits or thresholdsNot confirmed. Ask the revenue department in writing

What to ask a show state

Write to the revenue department (and the city, in Arizona) and ask:

  1. Do I need to register to sell at [show name] on [dates] in [city]?
  2. Is there a temporary, special event or one-time permit, and how many times a year can I use it?
  3. Does the promoter collect and remit for vendors at this show?
  4. Do I need a city or county license as well?
  5. When and how do I file the return for the event, and is it due even if I sell nothing?

Keep their answer with your records.

Selling online: marketplace collection

Online sales raise two questions: whether the marketplace collects and remits sales tax on your sales into each state, and whether your home state still expects you to register and report those sales. Marketplace facilitator rules exist for this, but no state's rule was confirmed from a revenue department for this edition. Check your marketplace's seller tax settings, which show where it collects, and ask your home revenue department how to report marketplace sales. Sales through your own website are your responsibility to tax where required. More on channels is on selling online.

Records

Keep the sales log from every show (date, item, price, tax collected), copies of each permit, every return filed, and every resale certificate you give or accept. How long to keep them is on what you have to write down.

Getting a table once the permit is settled

With the permit in hand, the rest of the work is the show: getting a table, layout, labels, security and payments, covered on selling at shows.

References

  1. Arizona Department of Revenue, *TPT License*, undated page, read October 22, 2026. https://azdor.gov/business/transaction-privilege-tax/tpt-license
  2. Avalara, *Trade shows and sales tax*, published June 27, 2024, modified October 4, 2026. https://www.avalara.com/us/en/blog/2024/06/trade-shows-sales-tax
  3. Arizona Department of Revenue, *License Compliance Program*, undated page, read October 22, 2026. https://azdor.gov/node/827
  4. City of Mesa, Arizona, *Convention Center Vendor* (transaction privilege tax), undated page, read October 22, 2026. https://mesaaz.gov/business/tax/transaction-privilege-tax/convention-center-vendor
  5. Colorado Department of Revenue, *DR 0589 Special Event Sales Tax Application* (form version July 2022; page undated), read October 22, 2026. https://tax.colorado.gov/DR0589
  6. California Department of Tax and Fee Administration, *Temporary Sellers*, undated page, read October 22, 2026. https://cdtfa.ca.gov/industry/temporary-sellers
  7. Texas Comptroller of Public Accounts, *Fairs, Festivals, Markets and Shows*, Publication 96-211, revised October 2021, read October 22, 2026. https://Comptroller.Texas.Gov/taxes/publications/96-211.php
  8. Nevada Department of Taxation, *One Time Event Information*, version V2025.1, undated, read October 22, 2026. https://tax.nv.gov/wp-content/uploads/2024/05/One-Time-Event-Information-1.pdf
  9. Nevada Department of Taxation, *One-Time Event FAQs*, undated page, read October 22, 2026. https://tax.nv.gov/?p=29398
  10. Idaho State Tax Commission, *Who Needs a Seller's Permit?*, last updated October 5, 2026, read October 22, 2026. https://tax.idaho.gov/taxes/sales-use/permits/who-needs-a-sellers-permit/
  11. Idaho State Tax Commission, *Temporary Seller's Permits*, last updated August 5, 2025, read October 22, 2026. https://tax.idaho.gov/tsp1
  12. Washington State Department of Revenue, *Temporary businesses*, undated page, read October 22, 2026. https://dor.wa.gov/open-business/business-types/temporary-businesses
  13. New Mexico Taxation and Revenue Department, *Special Events and Vendors*, undated page, read October 22, 2026. https://www.tax.newmexico.gov/businesses/?p=730
  14. Utah State Tax Commission, *Special Event Sales Tax*, undated page, read October 22, 2026. https://tax.utah.gov/sales/specialevents?format=pdf
  15. Wyoming Department of Revenue, Excise Tax Division, *Excise Tax FAQs*, undated page, read October 22, 2026. https://excise-tax-div.wyo.gov/general-administrative/excise-tax-faqs
  16. Wyoming Department of Revenue, *Excise (Sales & Use) Tax Division*, undated page, read October 22, 2026. https://revenue.wyo.gov/divisions/excise-tax
  17. Montana Department of Revenue, Tax Policy and Research, memo to Rep. Jeff Essmann on sales tax, January 15, 2016, read October 22, 2026. https://archive.legmt.gov/content/Committees/Interim/2015-2016/Revenue-and-Transportation/Meetings/March-2016/DOR-sales-tax-memo.pdf
  18. Florida Department of Revenue, *Sales and Use Tax on Trade Shows and Convention Exhibitors*, GT-800040, revised November 2022, read October 22, 2026. https://www.floridarevenue.com/Forms_library/current/gt800040.pdf
  19. Florida Department of Revenue, *Sales Tax Changes for Flea Market Vendors, Operators, Managers, Lessors, and Owners*, TIP 99A01-27, July 6, 1999, read October 22, 2026. https://floridarevenue.com:443/taxes/tips/documents/TIP_99A01-27.pdf
  20. Pennsylvania Code, 61 Pa. Code 39.7, *Notice prior to entering Commonwealth*, via Cornell Legal Information Institute, read October 22, 2026. https://www.law.cornell.edu/regulations/pennsylvania/61-Pa-Code-SS-39-7
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