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Special Event Sales Tax
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Special Event Sales Tax

Special Event Sales Tax Information

About 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 sales 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" section below.

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.

Special event sales tax returns can be filed online or on paper. If filing by paper, be sure to use the Special Event Sales Tax Return (DR 0098). Special event sales tax cannot be filed using a Retail Sales Tax Return (DR 0100).

Special Event Organizers

Special event organizers have various responsibilities in relation to the special event. The organizer must inform each seller participating in the event of the various taxes and tax rates that apply to retail sales made at the event.

Additionally, the organizer must provide a list of the sellers participating in the event to the Department. The list must include the names, addresses, and special sales event license number, if any, of each seller participating in the event. The organizer must submit such list to the Department within ten days of the last day of the event.

A special event organizer may elect to obtain a special event license in order to file and remit taxes on behalf of some or all of the sellers participating in the event. The license will only apply to the event for which it is issued and cannot be used for any other event.

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.