Sales of clothing are not taxable. A person rents a space at a craft fair to sell handmade jewelry. In addition to the sales made at the craft fair, orders are taken to make custom pieces for some customers. A church urges members to make craft items to sell at the church bazaar. No fee of any kind is charged to sell at the event.
Several members make miscellaneous items to sell at the bazaar.
These members did not buy their materials exempt from sales tax, and they do not normally make these, or similar items, to sell. The members selling the miscellaneous items at the bazaar are making occasional sales, and are not required to charge sales tax. A person regularly sells wooden shelves, bookcases, and other items at craft fairs, but occasionally they are also sold from the home. The person is in the business of making retail sales, and must collect sales tax on the sales whether the sale is made at a selling event or elsewhere. If you have tax questions, please call one of our tax help numbers.