Swap meets can provide a family oriented environment for vendors to sell a variety of items. Every vendor selling at a swap meet must have a seller's permit to collect sales taxes on items in applicable jurisdictions. A business must apply for the permit at its state's tax office.
Apply for a seller’s permit with your state. The website Business.gov will let you know where to get a seller's permit where you live. Type your state or ZIP code into the search field on the website and it will direct you to your state's site, where you can find an application.
Mail your application to the address printed on the form. Include a photocopy of your driver’s license or state ID card. You will receive the permit in the mail. As of 2011, the fee for the permit ranges from free to about $30, depending on your state.
Display your seller’s permit at the swap meet at all times. Your swap meet space is your storefront and it is taxed by law.