How to File Special Event Sales Tax
Any seller participating in a special event must file a return and remit payment of sales taxes for the event, unless the seller has remitted the taxes to the event organizer who has obtained a license as described above. If the event organizer has obtained a license, the organizer must file a return and remit payment for all sellers that have elected to remit taxes to the organizer.
The seller’s or organizer’s return and payment must be filed and remitted by the 20th day of the month following the month in which the special event began. If the 20th falls on a Saturday, Sunday, or legal holiday, the return and tax remittance is due the next business day.
A licensed organizer must maintain records regarding all taxes remitted to the organizer for each participating seller. The records must include:
- Seller’s name and address
- Amount of gross retail sales made by the seller at the event
- Amount of sales tax collected by the seller at the event
Can I include my special event sales tax with the rest of my business' sales tax?
No. Any retailer who makes sales as a participant in a special event and also maintains a regular business location cannot simply include their special event sales in their sales tax return for their regular business location. The retailer must either file a separate return for their sales at the special event or remit the tax for such sales to the event organizer, as described above.