1. What is a special event?
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.
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