Sales of arts and crafts, except for most clothing, are subject to sales tax. This includes sales at craft shows, art fairs, flea markets and similar events, private homes, or nonprofit events such as church bazaars. If you make retail sales of taxable items in Minnesota, you must register to collect Minnesota sales tax.
To register for a Minnesota ID number by phone, call 651-282-5225. TheApplication for Business Registration, Form ABR, is available online or by mail at Minnesota Tax Forms, Mail Station 1421, St. Paul, MN 55146-1421. The state also publishes a complete facts sheet regarding sales tax requirements.