DRS: Vendors at Flea Markets

Vendors at Flea Markets, Craft Shows, Fairs, Etc. Must Obtain a Connecticut Sales and Use Tax Permit

You must obtain a Sales and Use Tax Permit from the Connecticut Department of Revenue Service if you will be selling at a flea market, craft show, trade show, antique show, fair, etc. in Connecticut even if you will only be making sales for one day.  You must display the permit prominently in your booth or table.

You must obtain a Sales and Use Tax Permit before making any sales. The requirement to obtain a permit applies to individuals, corporations, partnerships, and all other business entities that will make sales in this state, regardless of the number of sales that will be made or the amount of tax that will be collected.  

As a seller, you are responsible to collect sales and use taxes and you are liable for their payment whether or not you collect them as required from your customers. You must file returns and pay the full amount of tax due DRS. 

Note: Failure to obtain a tax permit will result in a fine of not more than $500 or imprisonment of not more than three months, or both, for each offense.

Civil penalties will be imposed for failure to obtain or renew a sellerís permit. A penalty of $250 applies for the first day the person engages in business without a sellerís permit, and a penalty of $100 for each following day that the person engages in business without a sellerís permit. The penalty may be waived if the person proves that the failure to obtain or renew the sellerís permit was due to reasonable cause and was not intentional or due to neglect.

If DRS determines that taxes are owed to the State of Connecticut and that all administrative or judicial remedies are exhausted or have lapsed, DRS will not issue or renew a license or sellerís permit until the applicant pays the taxes or makes an arrangement with DRS to pay the taxes. This also applies to cigarette dealerís, distributorís, or manufacturerís licenses, and to tobacco products distributorís and unclassified importerís licenses.


Updated:  April 2015