{
 "name": "Card Show Sales Tax Index 2026",
 "publisher": "Comped, https://www.comped.io",
 "checked": "November 2026",
 "license": "CC BY 4.0. Reuse freely with credit to Comped and a link to https://www.comped.io/research/card-show-sales-tax-index-2026",
 "findings": {
  "permit_types": {
   "standard": 20,
   "promoter_collects": 4,
   "temporary": 13,
   "none": 6,
   "transient": 3
  },
  "not_required_codes": [
   "AR",
   "KS",
   "KY",
   "MI",
   "MS",
   "NV",
   "OK",
   "RI",
   "SC",
   "SD",
   "VA"
  ],
  "route_after_event": [
   "KS",
   "KY",
   "MI",
   "SC",
   "SD",
   "VA"
  ],
  "route_promoter": [
   "AR",
   "MS",
   "NV",
   "OK"
  ],
  "route_at_show": [
   "RI"
  ],
  "jurisdictions": 51,
  "with_sales_tax": 46,
  "without_sales_tax": [
   "AK",
   "DE",
   "MT",
   "NH",
   "OR"
  ],
  "cards_taxable_everywhere": true,
  "median_state_rate_pct": 6.0,
  "highest_state_rate": {
   "code": "CA",
   "state": "California",
   "pct": 7.25
  },
  "lowest_state_rate": {
   "code": "CO",
   "state": "Colorado",
   "pct": 2.9
  },
  "permit_required": 35,
  "permit_free": 21,
  "permit_fee": [
   [
    "AZ",
    12
   ],
   [
    "CO",
    8
   ],
   [
    "CT",
    100
   ],
   [
    "HI",
    20
   ],
   [
    "IN",
    25
   ],
   [
    "OH",
    50
   ],
   [
    "WI",
    20
   ],
   [
    "WV",
    30
   ]
  ],
  "permit_cost_unknown": [
   "MO",
   "ND",
   "NJ",
   "NY",
   "PA",
   "WY"
  ],
  "promoter_duty": [
   "AR",
   "AZ",
   "CA",
   "CO",
   "DC",
   "IA",
   "ID",
   "IL",
   "KS",
   "KY",
   "LA",
   "MA",
   "MD",
   "MN",
   "MS",
   "NC",
   "ND",
   "NE",
   "NJ",
   "NV",
   "NY",
   "OH",
   "OK",
   "PA",
   "RI",
   "SC",
   "SD",
   "TN",
   "TX",
   "UT",
   "VT",
   "WA",
   "WI"
  ],
  "notice_required": [
   [
    "ND",
    30,
    false
   ],
   [
    "PA",
    30,
    false
   ],
   [
    "MO",
    21,
    false
   ],
   [
    "NY",
    20,
    false
   ],
   [
    "NJ",
    15,
    true
   ],
   [
    "LA",
    14,
    false
   ],
   [
    "VT",
    1,
    true
   ]
  ],
  "longest_notice": {
   "code": "ND",
   "state": "North Dakota",
   "days": 30,
   "business": false
  },
  "marketplace_facilitator": 46,
  "nexus_with_transaction_count": 19,
  "most_common_threshold": {
   "value": "$100,000",
   "count": 27
  },
  "income_tax": 42,
  "no_income_tax": [
   "AK",
   "FL",
   "NH",
   "NV",
   "SD",
   "TN",
   "TX",
   "WA",
   "WY"
  ],
  "occasional_exemption_covers_dealer": [],
  "resale_out_of_state_ok": 32,
  "resale_out_of_state_no": [
   "DC",
   "FL",
   "LA",
   "MA",
   "MD",
   "MS",
   "NM"
  ]
 },
 "rows": [
  {
   "code": "AL",
   "state": "Alabama",
   "has_sales_tax": true,
   "state_rate_pct": 4.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$250,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Alabama Sales Tax License, registered online through My Alabama Taxes (MAT).",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "A vendor selling at Alabama shows uses the standard free sales tax license; there is no separate temporary event permit at the state level.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 5.0,
   "source_count": 8
  },
  {
   "code": "AK",
   "state": "Alaska",
   "has_sales_tax": false,
   "state_rate_pct": 0.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "",
   "permit_cost_usd": 50,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "The state business license applies to anyone engaging in business for profit in Alaska and DCCED reads that broadly; a genuinely one-off casual sale arguably is not engaging in business, but a vendor who books tables at shows is.",
   "resale_out_of_state_ok": null,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 7
  },
  {
   "code": "AZ",
   "state": "Arizona",
   "has_sales_tax": true,
   "state_rate_pct": 5.6,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 in Arizona gross sales, current or previous calendar year.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Arizona TPT license (Arizona Joint Tax Application, Form JT-1, or AZTaxes.gov).",
   "permit_cost_usd": 12,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Operators of swap meets, fairs, festivals and similar transient selling events must keep a current list of every vendor and produce it to ADOR on request; a promoter may obtain a TPT license and remit for all vendors only where a central cash register handles all sales.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Operators of swap meets, fairs, festivals and similar transient selling events must keep a current list of every vendor and produce it to ADOR on request.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 2.5,
   "source_count": 9
  },
  {
   "code": "AR",
   "state": "Arkansas",
   "has_sales_tax": true,
   "state_rate_pct": 6.5,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": false,
   "permit_type": "promoter_collects",
   "one_show_route": "promoter",
   "permit_name": "Special Event Promoter registration with daily vendor sales tax reports (Ark. Code Ann. 26-52-518); otherwise a regular Arkansas sales and use tax permit via ATAP.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoter must register with DFA, give vendors daily reporting forms, collect vendor tax and reports daily, forward reports and payments to DFA within 30 days after the event, and submit a full vendor list with FEIN or SSN; liable for tax actually remitted to it.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "(4) \u201cSpecial event vendor\u201d means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under \u00a7 26-52-201 et seq. (b)(1) Special event vendors shall collect sales tax from purchasers of tangible personal property and remit the tax daily, along with a daily sales tax report, to the promoter or organizer. ... (c) Promoters or organizers of special events shall register for sales tax collection with the Director of the Department of Finance and Administration and shall provide to special event vendors special event sales tax reporting forms and any other information which may be required by the director.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 3.7,
   "source_count": 8
  },
  {
   "code": "CA",
   "state": "California",
   "has_sales_tax": true,
   "state_rate_pct": 7.25,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$500,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "California seller's permit; a temporary seller's permit covers sales at one location for 90 days or less (register through CDTFA Online Services).",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Swap meet, flea market and special event operators may not rent space to a seller without written verification of a valid seller's permit or exemption (R and TC 6073), collected on form CDTFA-410-D and kept at least four years.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Swap meet, flea market and special event operators may not rent space to a seller until they have written verification that the seller holds a valid seller's permit or qualifies for an exemption (Revenue and Taxation Code 6073).",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 13.3,
   "source_count": 7
  },
  {
   "code": "CO",
   "state": "Colorado",
   "has_sales_tax": true,
   "state_rate_pct": 2.9,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Colorado Special Event License, applied for on form DR 0589 (Single Event License or Multiple Event License); the return is filed on form DR 0098.",
   "permit_cost_usd": 8,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Organizer must tell sellers the applicable rates and send the Department a list of all sellers within ten days after the event; may elect to obtain a special event license and file and remit for participating sellers.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "The event organizer must tell sellers the applicable rates and send the Department a list of all sellers within ten days after the event.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 4.4,
   "source_count": 8
  },
  {
   "code": "CT",
   "state": "Connecticut",
   "has_sales_tax": true,
   "state_rate_pct": 6.35,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Sales and Use Tax Permit, registered via myconneCT (Form REG-1).",
   "permit_cost_usd": 100,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "DRS says the permit is required to sell at any flea market or show in Connecticut even for a single day, and it must be displayed prominently at the booth or table.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 6.99,
   "source_count": 6
  },
  {
   "code": "DE",
   "state": "Delaware",
   "has_sales_tax": false,
   "state_rate_pct": 0.0,
   "cards_taxable": false,
   "marketplace_facilitator": false,
   "nexus_sales_threshold": "",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "transient",
   "one_show_route": "",
   "permit_name": "",
   "permit_cost_usd": 40,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "What a one-show out-of-state vendor in Wilmington actually owes: the $40 transient retailer license, then gross receipts tax at 0.7468% only on Delaware gross receipts exceeding $3,000 for the year, with the return due after the 10th day of business.",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 6.6,
   "source_count": 6
  },
  {
   "code": "DC",
   "state": "District of Columbia",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Sales and Use Tax registration with the Office of Tax and Revenue through Form FR-500 on MyTax.DC.gov, which issues a Certificate of Registration for each location; vendors at a one time event register the same way and file the Special Event return, Form FR-800SE.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoter must register on Form FR-500B, submit a preliminary vendor list at least 30 calendar days before the event and a final list within 10 calendar days after, inform vendors of their tax obligations, give the Mayor premises access, and ensure vendors are registered; late lists fined $1,000 plus $50 per day.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no separate temporary vendor permit; the special event path is registration through FR-500 plus the FR-800SE return, which is due by the 20th day of the month following the month of the event.",
   "resale_out_of_state_ok": false,
   "income_tax": true,
   "income_top_rate_pct": 10.75,
   "source_count": 9
  },
  {
   "code": "FL",
   "state": "Florida",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Regular sales and use tax dealer registration on the Florida Business Tax Application (Form DR-1); the vendor receives a Certificate of Registration (DR-11) and Annual Resale Certificate (DR-13). Additional locations are added with Form DR-1A, and s. 212.18 requires a certificate for each place of business.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Florida puts the registration duty on the vendor, keyed to the exhibitor agreement: per GT-800040 an exhibitor must register whenever the agreement authorizes retail sales, and exhibitor agreements must be available to the Department for inspection.",
   "resale_out_of_state_ok": false,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 9
  },
  {
   "code": "GA",
   "state": "Georgia",
   "has_sales_tax": true,
   "state_rate_pct": 4.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 in gross Georgia sales in the current or previous calendar year.",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Sales and Use Tax Certificate of Registration (a regular Georgia sales tax number) obtained through the Georgia Tax Center; Georgia has no separate transient vendor or special-event permit today.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Georgia does not run a promoter collection scheme; each vendor must hold and conspicuously display its own certificate of registration under O.C.G.A. 48-8-59.",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 5.19,
   "source_count": 9
  },
  {
   "code": "HI",
   "state": "Hawaii",
   "has_sales_tax": true,
   "state_rate_pct": 4.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 or more in gross income or gross proceeds sourced to Hawaii in the current or preceding calendar year.",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "GET license via Form BB-1, the State of Hawaii Basic Business Application; a short-term vendor can select the GE One-Time Event option on the BB-1 for a single show.",
   "permit_cost_usd": 20,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Hawaii imposes no promoter collection permit; each vendor registers and pays its own GET.",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 11.0,
   "source_count": 6
  },
  {
   "code": "ID",
   "state": "Idaho",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "More than $100,000 in Idaho sales in the current or previous calendar year.",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Regular Idaho seller's permit, or a temporary seller's permit for occasional vendors; at promoter-sponsored events the promoter registers the event, gets an Event ID, and sellers register under it (the promoter provides Form ST-124, Idaho Sales Tax Declaration).",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoters must register the event online, share the Event ID with all sellers, and ensure every participant registers; fined $25 per unregistered participant up to $1,000; a promoter charging admission collects tax on admissions.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Promoters must register the event online, share the Event ID with all sellers, and ensure every participant registers; a promoter can be fined $25 per unregistered participant up to $1,000, and a promoter charging admission collects sales tax on admissions.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 5.3,
   "source_count": 8
  },
  {
   "code": "IL",
   "state": "Illinois",
   "has_sales_tax": true,
   "state_rate_pct": 6.25,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 in cumulative gross receipts from sales to Illinois purchasers over a 12-month lookback period.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Illinois sales tax registration (Illinois Account ID, Form REG-1 via MyTax Illinois). Vendors not registered with IDOR, including out-of-state one-time vendors, instead remit on Form IDOR-6-SETR, the Special Event Tax Collection Report and Payment Coupon, normally distributed by the event organizer.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoters and anyone providing retail selling space must notify IDOR at least 30 days before the event, then report each vendor's business name, individual name, permanent address, and Illinois account ID by the 20th of the month after the event; fines up to $250.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Vendors not registered with IDOR, including out-of-state one-time vendors, instead remit on Form IDOR-6-SETR, the Special Event Tax Collection Report and Payment Coupon, normally distributed by the event organizer.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 4.95,
   "source_count": 9
  },
  {
   "code": "IN",
   "state": "Indiana",
   "has_sales_tax": true,
   "state_rate_pct": 7.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 in gross revenue from Indiana sales in the current or previous calendar year.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Registered Retail Merchant Certificate (RRMC) via the INBiz portal, with filing through INTIME; Indiana has no temporary or event-only permit, so in-state and out-of-state show vendors get the same RRMC.",
   "permit_cost_usd": 25,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "No promoter registration or vendor-list reporting mandate was found on in.gov/dor; Indiana places the registration and collection duty on each vendor, though promoters commonly ask for RRMC numbers on their own.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 2.95,
   "source_count": 9
  },
  {
   "code": "IA",
   "state": "Iowa",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 or more in gross revenue from Iowa sales in the current or prior calendar year.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Regular permanent Iowa sales tax permit registered through GovConnectIowa; Iowa discontinued temporary event permits in July 2016, so one permanent permit covers every event all year.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Event sponsors must register the event on GovConnectIowa within ten days and identify all vendors making taxable sales (Iowa Code 423.33(3)); must obtain each vendor's permit number or good faith statement or may be held responsible for tax, penalty and interest.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Regular permanent Iowa sales tax permit registered through GovConnectIowa; Iowa discontinued temporary event permits in July 2016, so one permanent permit covers every event all year.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 3.8,
   "source_count": 8
  },
  {
   "code": "KS",
   "state": "Kansas",
   "has_sales_tax": true,
   "state_rate_pct": 6.5,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 in cumulative gross receipts from Kansas customers in the current or prior calendar year (KDOR Notice 21-17, effective July 1, 2021).",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "after_event",
   "permit_name": "Kansas retailers sales tax registration for regular vendors, or the KDOR Special Event process for vendors without a Kansas account: the event coordinator requests an event packet (Form CTE-51) and vendors remit on the CTE-50 Special Event Sales Tax Remittance Return; KDOR runs a dedicated special events unit (kdor_special.events@ks.gov).",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Event coordinators must request the KDOR packet (Form CTE-51) about 30 days ahead, distribute KDOR materials, educate vendors on the combined rate at the event site, and submit a complete vendor list to KDOR within 14 days after the event.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Yes - All retailers participating in the special event must have either a Kansas sales tax registration certificate or agree to remit the tax collected immediately after the event using the tax packet provided to and specifically for the event by the special event agent and distributed by the event coordinator. ... Vendors attending more than four events in Kansas annually are required to register their business for a Kansas sales tax number. [Form CTE-50:] This return is intended for special event vendors who sell 4 or fewer times in Kansas yearly.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 5.58,
   "source_count": 10
  },
  {
   "code": "KY",
   "state": "Kentucky",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 in gross receipts from sales into Kentucky in the current or prior calendar year.",
   "nexus_uses_transaction_count": true,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "after_event",
   "permit_name": "Regular Kentucky sales and use tax permit via the Kentucky One Stop Business Portal, or the DOR Temporary Vendor process on the MyTaxes portal (mytaxes.ky.gov), which since 2025 lets an event seller without a permanent permit register an upcoming event, report event sales, and pay the 6% online; door-to-door style transient merchants may separately need a county transient merchant permit (Form 51A250, 103 KAR 25:060).",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Since July 2022 festival and event coordinators must provide DOR with a list of all vendors selling at the event; tax liability stays with the vendor.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "KRS 139.550(4): \"Persons not regularly engaged in selling at retail and not having a permanent place of business, but who are temporarily engaged in selling from trucks, portable roadside stands, concessionaires at fairs, circuses, carnivals, and the like, shall report and remit the tax on a nonpermit basis, under rules as the department shall provide for the efficient collection of the sales tax on sales.\" 103 KAR 25:060 Section 2: \"Temporary vendors and transient merchants who are not registered with an active Sales and Use Tax Account shall report and remit the sales and use tax on a nonpermit basis on the Temporary Vendor Sales and Use Tax Return (Form 30A006) prescribed by the department.\" DOR Temporary Vendor Guide p.5: \"If you have already attended an event such as a vendor or craft fair and are not registered for a Kentucky Sales and Use Tax Permit number, please refer the 'Reporting Sales from an Event' section\".",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 3.5,
   "source_count": 8
  },
  {
   "code": "LA",
   "state": "Louisiana",
   "has_sales_tax": true,
   "state_rate_pct": 5.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 in gross revenue from sales delivered into Louisiana in the current or prior calendar year.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "State level: register with LDR using Form R-16019 (Application for Louisiana Revenue Account Number) marked as a special event business, then file Form R-1029SE, the Fairs, Festivals, and Other Special Events Sales Tax Return, for the event. Parish level: separate registration and remittance with the sales tax collector of the parish where the show is held.",
   "permit_cost_usd": 0,
   "notice_days_before_show": 14,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoters must notify LDR of the event and provide a full vendor list at least 30 days before the event, distribute LDR materials, educate vendors on state and local rates, and send an updated vendor list within 2 weeks after; parish collectors commonly require local event registration.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "LDR states that all persons making retail sales in Louisiana must collect and remit even if selling only one time per year.",
   "resale_out_of_state_ok": false,
   "income_tax": true,
   "income_top_rate_pct": 3.0,
   "source_count": 10
  },
  {
   "code": "ME",
   "state": "Maine",
   "has_sales_tax": true,
   "state_rate_pct": 5.5,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Maine retailer registration (sales tax registration and retailer certificate) through the Maine Tax Portal",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no separate temporary event license in Maine; the regular free registration covers card show sales.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 7.15,
   "source_count": 12
  },
  {
   "code": "MD",
   "state": "Maryland",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Sales and use tax license (permanent, via Maryland Tax Connect) or a 30-day Temporary Sales and Use Tax License for show and fair vendors; plus a trader's license from the Clerk of the Circuit Court for exhibitors unless an exemption applies",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "No sales tax collection liability, but under the trader's license law the promoter renting show space collects the exhibitor's affidavit from exhibitors claiming an exemption (Business Regulation 17-1801 and 17-1803).",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no general occasional sale exemption from Maryland sales tax, so even a one-time show vendor needs at least the 30-day temporary license.",
   "resale_out_of_state_ok": false,
   "income_tax": true,
   "income_top_rate_pct": 6.5,
   "source_count": 14
  },
  {
   "code": "MA",
   "state": "Massachusetts",
   "has_sales_tax": true,
   "state_rate_pct": 6.25,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Sales and use tax vendor registration through MassTaxConnect (the Form ST-1 registration certificate must be displayed); show promoters need a DOR promoter registration certificate under G.L. c. 62C section 67A and a Division of Standards promoter license under G.L. c. 101 section 3A. The c. 101 section 3 transient vendor license does not apply to a vendor at such a show: c. 101 section 1 says a transient vendor does not include a person operating under a written agreement with a licensed promoter",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoter must file notice with DOR at least 10 days before a show, obtain a registration certificate, may not rent space to anyone without a vendor registration, must collect each vendor's name, address and registration number, file monthly show reports within 20 days, and hold a c. 101 promoter license.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Practical effect: a card show promoter will demand your MassTaxConnect registration before renting you a table because the promoter must report it monthly.",
   "resale_out_of_state_ok": false,
   "income_tax": true,
   "income_top_rate_pct": 5.0,
   "source_count": 9
  },
  {
   "code": "MI",
   "state": "Michigan",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "after_event",
   "permit_name": "Sales tax license (annual, via Michigan Treasury Online). A vendor at only one or two Michigan events a year may instead file Form 5089, Concessionaire's Sales Tax Return, which is a return filed after the event and not a permit or license",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "If you make retail sales at only one or two events in Michigan per year, you may complete Form 5089, Concessionaire's Sales Tax Return and Payment, or, if you prefer, you may apply for a sales tax license. If you make retail sales at more than two events in Michigan per year, you must have a sales tax license.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 4.25,
   "source_count": 10
  },
  {
   "code": "MN",
   "state": "Minnesota",
   "has_sales_tax": true,
   "state_rate_pct": 6.875,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Minnesota Tax ID Number with a Sales and Use Tax account (seller's permit under Minn. Stat. 297A.84); Form ST19, Operator Certificate of Compliance, is given by each seller to the event operator",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Under Minn. Stat. 297A.87 the operator of a flea market, antique show, coin show, comic book show or similar event must obtain from each seller proof of registration, a no-taxable-sales statement, or the occasional sale statement (Form ST19) before letting the seller sell; $100 fine per noncompliant seller per day; keep forms 3.5 years.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Any business or individual making taxable sales at a flea market, collector's show, craft show, county fair, or similar event must be registered before the event begins, including out of state vendors selling while in Minnesota.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 9.85,
   "source_count": 13
  },
  {
   "code": "MS",
   "state": "Mississippi",
   "has_sales_tax": true,
   "state_rate_pct": 7.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$250,000",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "promoter_collects",
   "one_show_route": "promoter",
   "permit_name": "Sales tax permit (registered online through TAP at tap.dor.ms.gov); no separate event permit, but flea market style events run through the promoter",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "The operator or promoter of a flea market, antique mall, or similar event is considered the seller and is responsible for collecting and remitting the sales tax on sales by persons selling at the event; vendors report event sales to the promoter.",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Miss. Admin. Code Title 35, Part IV, Subpart 13, Chapter 05, 202-203: \"Promoted Events include, but are not limited to, community festivals, craft shows, seasonal shows, music festivals, and other similar events. These events may include multiple vendors selling tangible personal property, including food or drink.\" \"The owner/promoter/operator of a flea market, antique mall or promoted event is the seller and is responsible for collecting and remitting the sales tax collected by dealers, salespersons or individuals selling at such events. Any vendor who holds a retail sales tax permit should not report tax from an event under his/her number. All taxes collected from these establishments or events must be reported by the owner/promoter/operator.\" DOR FAQ 'Do flea market vendors need to be registered?': \"The operator or promoter of a flea market, antique mall or similar type event is considered the seller and is responsible for collecting and remitting the sales tax collected by persons selling at these events.\"",
   "resale_out_of_state_ok": false,
   "income_tax": true,
   "income_top_rate_pct": 4.0,
   "source_count": 8
  },
  {
   "code": "MO",
   "state": "Missouri",
   "has_sales_tax": true,
   "state_rate_pct": 4.225,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Missouri Special Events Application (Form 2643S) for individuals and general partnerships that do not sell in Missouri on a continual basis; LLCs and corporations register with Form 2643A instead. Every retail vendor must have a Missouri sales tax license and tax ID before the show.",
   "permit_cost_usd": null,
   "notice_days_before_show": 21,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Every retail vendor must have a Missouri sales tax license and tax ID before the show.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 4.7,
   "source_count": 10
  },
  {
   "code": "MT",
   "state": "Montana",
   "has_sales_tax": false,
   "state_rate_pct": 0.0,
   "cards_taxable": false,
   "marketplace_facilitator": false,
   "nexus_sales_threshold": "",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "",
   "permit_name": "",
   "permit_cost_usd": null,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Montana has no state seller's permit or sales tax license for show vendors.",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 5.65,
   "source_count": 4
  },
  {
   "code": "NE",
   "state": "Nebraska",
   "has_sales_tax": true,
   "state_rate_pct": 5.5,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Nebraska sales tax permit, obtained with Form 20 (Nebraska Tax Application). Per the Sales at Special Events guide (6-515), promoters and sellers at special events, which expressly include swap meets, antique shows, craft shows, flea markets, and trade shows, must hold a permit, and a copy must be in the seller's possession at the event.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Send DOR event dates, contact information and a list of all participating sellers, distribute DOR materials, tell sellers the rate, collect tax on admissions",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Per the Sales at Special Events guide (6-515), promoters and sellers at special events, which expressly include swap meets, antique shows, craft shows, flea markets, and trade shows, must hold a permit, and a copy must be in the seller's possession at the event.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 4.55,
   "source_count": 11
  },
  {
   "code": "NV",
   "state": "Nevada",
   "has_sales_tax": true,
   "state_rate_pct": 6.85,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": false,
   "permit_type": "promoter_collects",
   "one_show_route": "promoter",
   "permit_name": "Nevada Sales and Use Tax Permit, obtained by filing the Nevada Business Registration through My Nevada Tax (mynvtax.nv.gov). An occasional vendor at a promoter-registered event can instead report through the promoter's One-Time Special Event Permit using the One-Time Sales Tax Return.",
   "permit_cost_usd": 15,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Register the event through My Nevada Tax at least two weeks before it opens, upload a vendor list, hand out and collect One-Time Sales Tax Returns and the tax, reconcile and remit for every vendor without its own account; responsible for vendor compliance",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "\"If selling taxable goods, the promoter will provide you with a One-Time Sales Tax Return form. At the conclusion of the event, complete the sales tax form and return it to the promoter along with the sales tax collected.\" ... \"Vendors selling at more than two events in a 12-month period in Nevada must register for a Sales & Use Tax Permit.\" Packet V2025.1: \"The promoter will forward the completed return and your payment to the Department on your behalf unless you have your own Sales Tax Permit with the Department.\" ... \"If you sell at more than two events in Nevada during a twelve month period, you must register with the Department and obtain your own Sales & Use Tax Permit.\"",
   "resale_out_of_state_ok": null,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 9
  },
  {
   "code": "NH",
   "state": "New Hampshire",
   "has_sales_tax": false,
   "state_rate_pct": 0.0,
   "cards_taxable": false,
   "marketplace_facilitator": false,
   "nexus_sales_threshold": "",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "",
   "permit_name": "",
   "permit_cost_usd": null,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "A vendor needs nothing from the state tax department before a New Hampshire show.",
   "resale_out_of_state_ok": null,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 2
  },
  {
   "code": "NJ",
   "state": "New Jersey",
   "has_sales_tax": true,
   "state_rate_pct": 6.625,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Business Registration Application (Form NJ-REG) filed with the Division of Revenue and Enterprise Services; a registrant that will collect Sales Tax or buy for resale receives the New Jersey Certificate of Authority (Form CA-1), which together with the Business Registration Certificate must be displayed at the booth at all times.",
   "permit_cost_usd": null,
   "notice_days_before_show": 15,
   "notice_business_days": true,
   "promoter_duty": true,
   "promoter_duty_what": "Register with NJ-REG and give the Division a list of all attending vendors at least three weeks before the event, with late additions sent before the event; not liable for vendors' tax",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Publication ANJ-15 says persons regularly selling merchandise at flea markets are presumed to be in business, registration is required even for seasonal or occasional show sellers, and the FAQ states there are no special provisions for temporary vendors, so a regular show dealer gets no exemption.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 10.75,
   "source_count": 13
  },
  {
   "code": "NM",
   "state": "New Mexico",
   "has_sales_tax": true,
   "state_rate_pct": 4.875,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 of taxable gross receipts sourced to New Mexico in the previous calendar year.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "New Mexico Business Tax Identification Number (the GRT ID), obtained by applying online through Taxpayer Access Point (Apply for a Business Tax ID) or on paper Form ACD-31015, and ticking the Special Event box when choosing a filing frequency.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "The special events page defines a vendor as anyone selling merchandise, providing a service or even staffing an informational booth at an event, and says every vendor is doing business in New Mexico and must register, so a dealer gets no occasional sale relief.",
   "resale_out_of_state_ok": false,
   "income_tax": true,
   "income_top_rate_pct": 5.9,
   "source_count": 9
  },
  {
   "code": "NY",
   "state": "New York",
   "has_sales_tax": true,
   "state_rate_pct": 4.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$500,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Regular sales tax Certificate of Authority, applied for at least 20 days before you begin business through New York Business Express (the Application to Register for a Sales Tax Certificate of Authority, the DTF-17 application, filed online with the Form DTF-17.1 responsible person questionnaire). The Department no longer issues the separate Certificate of Authority for Show and Entertainment Vendors, and show vendors may not apply for a temporary certificate.",
   "permit_cost_usd": null,
   "notice_days_before_show": 20,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "A promoter running four or more shows a year files DTF-723 at least 10 days before the fourth show, displays the show permit, lets only Certificate of Authority holders sell, keeps vendor records and files DTF-727 Report of Show by the 20th of the next month; up to $10,000 per show for letting unregistered vendors sell",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "The Department no longer issues the separate Certificate of Authority for Show and Entertainment Vendors, and show vendors may not apply for a temporary certificate.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 10.9,
   "source_count": 13
  },
  {
   "code": "NC",
   "state": "North Carolina",
   "has_sales_tax": true,
   "state_rate_pct": 4.75,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 of gross sales sourced to North Carolina in the previous or current calendar year, including marketplace sales.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Sales and use tax Certificate of Registration, obtained through NCDOR's online business registration portal or by mailing Form NC-BR.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Specialty market operators keep a daily registration list of every vendor's name, address and certificate number, require a valid certificate at registration and keep lists for two years; not liable for vendors' tax",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "NCDOR says every person that sells taxable items at a specialty market must register, even for a single event, so a regular card dealer does not qualify.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 3.99,
   "source_count": 13
  },
  {
   "code": "ND",
   "state": "North Dakota",
   "has_sales_tax": true,
   "state_rate_pct": 5.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 of taxable sales into North Dakota in a calendar year.",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "North Dakota Sales and Use Tax Permit (the sales, use and gross receipts tax permit), applied for on North Dakota Taxpayer Access Point (ND TAP).",
   "permit_cost_usd": null,
   "notice_days_before_show": 30,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "A promoter of a special event with 25 or more vendors files the Special Event Vendor Reporting Form (SFN 21911) within 20 days after the event listing each vendor's permit number and contact details, and keeps a copy for three years and three months; no collection duty",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no temporary or one-time vendor permit; every person making taxable sales in North Dakota, including a one-show out-of-state vendor, applies for the regular permit on ND TAP, ideally 30 days ahead.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 2.5,
   "source_count": 8
  },
  {
   "code": "OH",
   "state": "Ohio",
   "has_sales_tax": true,
   "state_rate_pct": 5.75,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000 of gross receipts from sales into Ohio in the current or previous calendar year.",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "transient",
   "one_show_route": "",
   "permit_name": "Transient Vendor's License (application ST1-T), issued by the Ohio Department of Taxation through OH|TAX eServices and valid statewide for selling from temporary locations such as shows and flea markets. The regular county Vendor's License (ST-1) from the county auditor covers a fixed place of business, one license per location, and R.C. 5739.17(D) lets the transient license cover every county where the vendor has no fixed place of business.",
   "permit_cost_usd": 50,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoters of shows where transient vendors sell must keep records of vendors' names, addresses, license numbers and goods sold for at least four years and make them available to the Department; no collection or reporting duty",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no separate temporary permit; the transient vendor's license is the show vendor's permit, it is issued immediately through OH|TAX eServices once you have an account, and it should be in hand before the first show.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 2.75,
   "source_count": 9
  },
  {
   "code": "OK",
   "state": "Oklahoma",
   "has_sales_tax": true,
   "state_rate_pct": 4.5,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "promoter_collects",
   "one_show_route": "promoter",
   "permit_name": "Oklahoma Sales Tax Permit, applied for online through OkTAP.",
   "permit_cost_usd": 20,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "File Form 13-90 with a $50 fee at least 20 days before the event, submit a registered vendor list 10 days before and an attendance list 15 days after, hand report forms to vendors without an Oklahoma permit, collect their reports and tax at the end of the event and remit within 15 days; liable only for tax actually collected",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "\"Unless otherwise provided in this section, special event vendors shall collect sales tax from purchasers of tangible personal property and services taxable under Section 1350 et seq. of this title and shall remit the tax, along with a sales tax report, to the promoter or organizer.\" ... \"'Special event vendor' means a person making sales of tangible personal property or services taxable under Section 1350 et seq. of this title at a special event within this state and who is not permitted under Section 1364 of this title.\" (68 O.S. 1364.2(D) and (J)(3))",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 4.5,
   "source_count": 9
  },
  {
   "code": "OR",
   "state": "Oregon",
   "has_sales_tax": false,
   "state_rate_pct": 0.0,
   "cards_taxable": false,
   "marketplace_facilitator": false,
   "nexus_sales_threshold": "",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "",
   "permit_name": "",
   "permit_cost_usd": null,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no sales tax permit, seller's permit or transient vendor permit to obtain before an Oregon card show.",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 9.9,
   "source_count": 3
  },
  {
   "code": "PA",
   "state": "Pennsylvania",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "transient",
   "one_show_route": "",
   "permit_name": "Sales, Use and Hotel Occupancy Tax License for sellers with a Pennsylvania location, or a Transient Vendor Certificate for a sole proprietor or partnership with no permanent Pennsylvania business location that sells taxable goods in the state; both are obtained through the Pennsylvania Online Business Tax Registration on myPATH.",
   "permit_cost_usd": null,
   "notice_days_before_show": 30,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Anyone renting space at a show needs a Promoter License applied for at least 30 days before the first show, may not let an unlicensed seller sell taxable goods, must collect and keep seller information under section 271.1; license can be revoked and promoter barred for six months",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "A transient vendor must notify the Department, or register through myPATH, thirty days before entering Pennsylvania to conduct business, and must file returns even for periods with no sales.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 3.07,
   "source_count": 9
  },
  {
   "code": "RI",
   "state": "Rhode Island",
   "has_sales_tax": true,
   "state_rate_pct": 7.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": false,
   "permit_type": "temporary",
   "one_show_route": "at_show",
   "permit_name": "Rhode Island sales tax permit (retail sales permit) under R.I. Gen. Laws 44-19-1, one per place of business, renewed each year for the July 1 to June 30 permit year.",
   "permit_cost_usd": 10,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "File a notice of each show at least ten days before it opens, display the show permit, let no one sell without a Rhode Island permit, file monthly seller reports within 20 days after month end, collect and remit the tax collected by each out-of-state seller at the close of every show; $20 per booth per day penalties",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "\"All vendors holding a Rhode Island Sales Permit must provide a copy of their valid Sales Permit to the promoter. ... All other vendors must secure a Temporary Sales Permit packet from the promoter. The promoter is required to issue a Temporary Sales Permit. ... Collect pink copies of each vendor packet along with a check or money order for the sales tax collected from each vendor at the close of the show.\"",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 5.99,
   "source_count": 8
  },
  {
   "code": "SC",
   "state": "South Carolina",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "after_event",
   "permit_name": "Retail License, applied for on MyDORWAY, one license per retail location.",
   "permit_cost_usd": 50,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "The Events and Festivals guide asks promoters to email the Department a list of every vendor with contact details and Retail License number plus event details; admission-charging events need an Admissions Tax License; no liability for vendors' tax",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "\"Vendors making sales at a Special Event in South Carolina ONLY ONCE in a 24-month period do not need a Retail License but do need to complete and submit the Special Event Return (FC-1) AND Special Event Affidavit (FS-152).\" Statute: \"Retailers making sales at a special event, in lieu of the licensing requirements of this section and discount provisions of Section 12-36-2610, shall file a special events sales tax return. ... the special event sales tax return may be used only for one special event and must be filed with the department together with the tax due within five days of the completion of the special event. ... 'Special event' means a promotional show, trade show, fair, festival, or carnival for which an admissions fee is required for entering the event. In addition, the event must be operated for a period of less than twelve consecutive days.\" (S.C. Code 12-36-510(C))",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 5.21,
   "source_count": 6
  },
  {
   "code": "SD",
   "state": "South Dakota",
   "has_sales_tax": true,
   "state_rate_pct": 4.2,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "after_event",
   "permit_name": "South Dakota sales tax license, applied for through the online Tax License Application, for a dealer who sells regularly; a vendor at an ordinary special event may instead report on the special event return the organizer hands out.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Organizers of a special event are told to notify the local Department office in advance; the Department then supplies tax information and special event return forms for vendors; no liability for vendors' tax",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "\"All Other Special Events: No, you do not need a license to be a vendor at any other special events. If you have a South Dakota sales tax license, you will report the special event sales on your next scheduled sales tax return. If you do not have a South Dakota sales tax license, you will file the special event return that the event organizer provides.\"",
   "resale_out_of_state_ok": true,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 9
  },
  {
   "code": "TN",
   "state": "Tennessee",
   "has_sales_tax": true,
   "state_rate_pct": 7.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Tennessee sales and use tax account registered through TNTAP, plus a special event registration for each event (the Special Event Vendor Registration Application, which is not available on TNTAP; a vendor who already has an account emails revenue.support@tn.gov to add the event location and dates).",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoter registers a sales tax account for each event and hands every vendor the Department's letter with the local rate and vendor registration link; under the local business tax a flea market owner or promoter holds a business license and collects $1 per day per booth from exhibitors not registered for sales tax; no vendor-name reporting",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "The Department's special events guidance (November 2021) has the promoter register a sales tax account for each event, after which the Department sends a letter the promoter hands to every vendor with the event name, the local rate to collect and the vendor registration link.",
   "resale_out_of_state_ok": true,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 10
  },
  {
   "code": "TX",
   "state": "Texas",
   "has_sales_tax": true,
   "state_rate_pct": 6.25,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$500,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Texas Sales and Use Tax Permit, applied for through the Texas Online Tax Registration Application or on paper Form AP-201.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoters are sellers too, must verify each seller holds an active permit, are liable for and must collect and remit tax on sales by vendors without a permit, must report sales of unpermitted sellers, and collect tax on admissions and parking",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no temporary or transient permit; out-of-state vendors who sell, take orders or promote sales at a Texas show need the same free permit.",
   "resale_out_of_state_ok": true,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 12
  },
  {
   "code": "UT",
   "state": "Utah",
   "has_sales_tax": true,
   "state_rate_pct": 4.85,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Temporary Sales Tax License and Special Return (Form TC-790C), issued by the Tax Commission's Special Events Unit, plus a one time Sales Special Event Taxpayer ID number that every event vendor has needed since April 2025.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Promoters collect each vendor's name, address, phone, email, product and Sales Special Event Taxpayer ID or tax ID and submit the participant list on Form TC-791; no deadline printed and no liability for vendors' tax",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "A special event is a one time event or an event that runs for six months or less where taxable sales occur, and every seller at one must register for the temporary license even if the seller already holds a permanent Utah sales tax license.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 4.45,
   "source_count": 12
  },
  {
   "code": "VT",
   "state": "Vermont",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Vermont Business Tax Account with a Sales and Use Tax license, registered on myVTax (or by mail on Form BR-400).",
   "permit_cost_usd": 0,
   "notice_days_before_show": 1,
   "notice_business_days": true,
   "promoter_duty": true,
   "promoter_duty_what": "Organizers expecting 25 or more vendors send the Department a vendor list at least one business day before the event and an updated list within seven days after if it changes; organizer collects tax on admissions; not liable for vendors' tax",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "There is no separate temporary or transient vendor permit in Vermont; a show vendor simply registers the ordinary account and license, free, at least one day before the event.",
   "resale_out_of_state_ok": null,
   "income_tax": true,
   "income_top_rate_pct": 8.75,
   "source_count": 10
  },
  {
   "code": "VA",
   "state": "Virginia",
   "has_sales_tax": true,
   "state_rate_pct": 5.3,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": false,
   "permit_type": "none",
   "one_show_route": "after_event",
   "permit_name": "Dealer's Certificate of Registration (Form ST-4) under Va. Code 58.1-613, obtained by registering online with Virginia Tax or on paper Form R-1.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "23VAC10-210-570 states that persons selling tangible personal property at fairs, flea markets, carnivals and circuses do not qualify for the occasional sale exemption in 23VAC10-210-1080 and must hold a certificate of registration, with no distinction between profit and nonprofit vendors.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 5.75,
   "source_count": 11
  },
  {
   "code": "WA",
   "state": "Washington",
   "has_sales_tax": true,
   "state_rate_pct": 6.5,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Temporary Registration Certificate from the Department of Revenue for an out-of-state or occasional vendor, or a regular Washington business license with tax registration (UBI number) through the Business Licensing Service for everyone else.",
   "permit_cost_usd": 0,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Under RCW 82.32.033 the promoter must make a good faith effort to verify each vendor's Washington tax registration, record the event and each vendor's name, address and registration number and keep it one year; $100 per unregistered vendor, up to $2,500 first offense; exempt if vendors pay $200 or less",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "The temporary certificate itself is the accommodation for occasional sellers; it is only available to a business with no more than two events per year in Washington, each lasting no longer than one month, and it cannot be issued to established Washington businesses.",
   "resale_out_of_state_ok": true,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 13
  },
  {
   "code": "WV",
   "state": "West Virginia",
   "has_sales_tax": true,
   "state_rate_pct": 6.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": true,
   "permit_required": true,
   "permit_type": "transient",
   "one_show_route": "",
   "permit_name": "West Virginia Business Registration Certificate (application WV/BUS-APP or the Business for West Virginia portal) for every person engaging in business in the state; out-of-state sellers who bring goods into the state to sell at flea markets, fairs or carnivals must also hold a Transient Vendor License (Form TVL-1).",
   "permit_cost_usd": 30,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "A transient vendor is anyone without a West Virginia residence or place of business who brings property into the state to sell to consumers; persons who exclusively make and sell handmade crafts and persons who only sell for resale are excluded.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 4.58,
   "source_count": 10
  },
  {
   "code": "WI",
   "state": "Wisconsin",
   "has_sales_tax": true,
   "state_rate_pct": 5.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "standard",
   "one_show_route": "",
   "permit_name": "Wisconsin Seller's Permit, obtained through Business Tax Registration at tap.revenue.wi.gov/btr.",
   "permit_cost_usd": 20,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": true,
   "promoter_duty_what": "Event operator files Form S-240 Wisconsin Temporary Event Report listing every vendor's name, address and seller's permit number within 10 days after the event; $200 then $500 penalties for failing to provide seller information; not liable for vendors' tax",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "Wisconsin has no temporary event permit; vendors use the ordinary seller's permit and display it at Wisconsin events.",
   "resale_out_of_state_ok": true,
   "income_tax": true,
   "income_top_rate_pct": 7.65,
   "source_count": 10
  },
  {
   "code": "WY",
   "state": "Wyoming",
   "has_sales_tax": true,
   "state_rate_pct": 4.0,
   "cards_taxable": true,
   "marketplace_facilitator": true,
   "nexus_sales_threshold": "$100,000",
   "nexus_uses_transaction_count": false,
   "permit_required": true,
   "permit_type": "temporary",
   "one_show_route": "",
   "permit_name": "Wyoming Sales/Use Tax License from the Department of Revenue Excise Tax Division (regular vendor application), or for a one off event the Sales/Use Tax License Application for Temporary Business Operations (ETS Form 001.1, the Occasional Sales application for non-licensed vendors such as craft shows and boutique markets).",
   "permit_cost_usd": null,
   "notice_days_before_show": null,
   "notice_business_days": false,
   "promoter_duty": false,
   "promoter_duty_what": "",
   "occasional_exemption_covers_regular_dealer": false,
   "coding_quote": "The temporary operations form states that Wyoming laws require all businesses and individuals to register with the Department of Revenue prior to conducting sales in the state, so even a hobbyist at one show registers.",
   "resale_out_of_state_ok": null,
   "income_tax": false,
   "income_top_rate_pct": 0.0,
   "source_count": 9
  }
 ]
}