Special Event Sales Tax | Frequently Asked Questions

1. What is a special event? 

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. 

2. 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.

3. How do I get a special event license?

Visit the Special Event License web page for more information.

4. What records should special event organizers maintain? 

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