Temporary businesses

The Department of Revenue may issue a Temporary Registration Certificate to any person who operates a business in Washington on a temporary basis for a specific event.

Examples of specific events include: 

• Auto, recreational vehicle, or boat shows. 
• Home, garden, or craft shows. 
• Antique shows, carnivals, circuses, or fairs. 

Temporary registration certificates cannot be issued to: 

• Established Washington businesses.
• Businesses that require a permit from another agency.
• Trade conventions not open to the general public.
• Trade show exhibitors that meet the exception from establishing nexus do not need a Temporary Registration Certificate. For more information, see the Trade Convention Exception from Nexus for Retail Sales Special Notice.

Temporary business activity 

A temporary business is a business that has no more than two events per year in Washington, with each event lasting no longer than one month. Each Temporary Registration Certificate is valid for one event only. There is no fee for a Temporary Registration Certificate.

A business that makes sales in Washington beyond two events may be required to apply for a state business license instead of a Temporary Registration Certificate. Visit our out of state businesses page for more information on registration and tax reporting requirements.

To register for a Temporary Registration Certificate, you can either:

• Register online.
• Contact your local field office.

You cannot register for a Temporary Registration Certificate earlier than six months (180 days) before the event’s scheduled date.

How to file the tax return

1. Complete the Temporary Registration Certificate form within 10 business days of completion of the event.
2. Then return it by mail or to a local field office.

• The Temporary Registration Certificate form cannot be submitted online at this time.