Special Event Sales Tax

A special event is a retail sales event located outside of a business' physical location. Examples include, but are not limited to, craft fairs, art walks, festivals, holiday markets, antique shows, and garage/yard sales. 
 
Sellers at special events will need to obtain a special event license from the Department prior to the event. Additionally, there may be local sale tax requirements for the event. Be sure to contact the event organizer and/or the local government prior to the event for more information. 
 
All sellers participating in the event must collect the applicable state and state-administered local sales taxes due and remit the sales tax collected to the Department. However, sellers may elect to remit such taxes to the event organizer, if the organizer has obtained a special event license. A seller participating in the event may make this election, even if the seller has obtained a special event license of their own.
 
After the event, sellers should file a special event sales tax return by the 20th of the month following the first day of the special event, if they have not remitted sales tax to the event organizer. For example, if an event was held from February 13-15, the special event sales tax return will be due on or before March 20th. More information about filing a return can be found on the How to File a Special Event Return web page.