Yes for all taxable items, because if you do not have one the Event Promoter then becomes responsible for your sales Tax.
This info comes from https://comptroller.texas.gov/taxes/publications/96-211.php
FAIRS, FESTIVALS, MARKETS AND SHOWS
If you sell taxable items at a fair, festival, antique market, trade show, arts and crafts show, gun show or other type of market or show, you may be responsible for collecting and remitting Texas sales and use tax.
Sales Tax Responsibilities Sellers and Event Promoters
A "seller" is a retailer, wholesaler, distributor, manufacturer or other person who sells, or transfers ownership of taxable items or performs taxable services...
Sellers at these events, including sellers from outside Texas participating at these events, are engaged in business in Texas and must have a Texas Sales and Use Tax Permit if they sell taxable items or services; take orders for taxable items or services; or use the event to promote selling taxable items or services.
Event promoters (organizers) are sellers, too. They must collect and remit the sales tax on their sales, as well as sales made by individuals, dealers or salespersons at these events who do not have an active Texas Sales and Use Tax Permit and whose sales do not qualify for tax exemption. Examples of sales that qualify for tax exemption include sales made by sellers under a tax-free sale by certain nonprofit organizations;
- Applying for a Texas Sales and Use Tax Permit Complete the Texas Online Tax Registration Application to get a sales tax permit. You can also apply by mail or in person at one of our field offices in the state. Applications and information on what you need to apply for a Texas sales tax permit are available on our website. There is no fee to apply for a permit. Please note that sellers who operate without a permit may face a penalty.
