A great question was asked today, and it’s one we hear often from vendors preparing for tax season. If you sell at markets, fairs, or juried shows, you’ve likely paid booth fees and application (jury) fees throughout the year. When tax time comes, many vendors aren’t sure where these expenses belong.
Here’s a clear, practical way to categorize them — and how you can handle this on your own.
Booth Fees (Market, Fair, or Show Fees)
If you pay a fee to reserve a booth or selling space at an event, that cost is considered a business expense for promoting and selling your products.
How to categorize it:
Advertising / Marketing
Booth fees are paid specifically to put your products in front of customers, which makes them a marketing expense.
Jury or Juried Show Application Fees
Jury fees are paid to apply to curated or juried events, whether or not you are accepted.
How to categorize it:
Advertising / Marketing
Even if you are not selected, the fee was paid in pursuit of a selling opportunity and is still deductible.
How Vendors Can Track This on Their Own
You don’t need an accountant or complicated systems to track these expenses correctly.
Step 1: Save Your Proof of Payment
Keep receipts, email confirmations, screenshots, or bank and credit card statements. Digital copies are perfectly acceptable.
Step 2: Use One Simple Category
Label all booth fees and jury fees as Advertising or Marketing. The most important thing is consistency — use the same category all year.
Step 3: Choose a Tracking Method That Works for You
Any of the following work well:
- A simple spreadsheet
- A notebook or ledger
- Basic accounting software
Track the date paid, event name, amount, and category.
Step 4: Reporting at Tax Time
For most vendors filing a Schedule C, booth and jury fees are typically included under Advertising (Line 18). Your tax preparer or software will handle the rest.
What These Expenses Are Not
- Not inventory
- Not cost of goods sold
- Not meals or travel
These fees are part of the cost of marketing your business.
Filing on Your Own: Software Can Help
Back when I was an Army finance officer, part of my job was helping prepare taxes for everyone on post. While it’s been a few years since I’ve prepared taxes for others, one thing hasn’t changed: good software can make filing your own taxes far less intimidating.
Programs like TurboTax and H&R Block are designed to walk you through the process step by step, asking plain-language questions and placing your expenses in the correct categories. For many vendors — especially sole proprietors and small businesses — this can make filing on your own very manageable.
I personally prefer TurboTax, though not for any particular reason. Both platforms are widely used and acceptable. The key is choosing a tool you’re comfortable with and answering the questions honestly and consistently.
If you’ve tracked your booth fees and jury fees throughout the year and labeled them clearly as Advertising, most tax software will guide you to the right place on your return.
Simple Rule of Thumb
If you paid the fee to apply to sell or to sell in front of customers, it belongs under Advertising.
Important Disclaimer
This article is for general educational purposes only and is not tax advice. Every business is different. Vendors should consult their tax professional or CPA for guidance specific to their situation.
