In Oklahoma, the person (group) putting on the Craft Show is required to purchase a $50 permit from the State. Then they MUST see that everyone registered as a vendor either pays them sales tax at the end of the show to them to be forwarded to the state, or they submit their Tax ID number to be sent in.
I'm responsible for our local community craft show each fall, and this part of it is a hassle, but it's required. I've had them call me from the Tax Commission Office to see when our show is and even have a field rep show up to make sure we are handling it properly. It irks me that I pay them $50 to do their work. Wouldn't be so bad if I didn't have to buy the permit which comes out of the profit for the Community Action Agency that is sponsoring the show.