All Artists are responsible for collecting and paying state and local sales tax. The state sales tax in Texas is 6.25. Local sales taxes vary, depending on the location.
Current local tax rates:
Georgetown (Williamson County)
GEORGETOWN
2246031
CITY
0.0200000
STATE SALES TAX
STATE
0.0625000
Total Tax Rate:
0.0825000
San Antonio (Bexar County)
SAN ANTONIO ATD
3015664
TRANSIT
0.0025000
SAN ANTONIO MTA
3015995
TRANSIT
0.0050000
SAN ANTONIO
2015012
CITY
0.0112500
STATE SALES TAX
STATE
0.0625000
Total Tax Rate:
0.0812500
For more information, please visit http://www.window.state.tx.us/taxinfo/sales/
This document from the Texas Comptroller of Public Accounts is an excellent overview of Texas tax laws. For tax purposes an art festival is considered a temporary place of business.