I’m looking at you going to the CatCons all over the U.S.

Handling Sales Tax is complicated no matter what. With each state having different legislation – it’s easy to get over your head. And the fear of an audit is terrible.

Note: this is meant to guide you through some legislation – to ensure 100% compliance, please talk with your tax professional – or drop us a note for compliance research.

I will assume that you’re already registered for Sales and Use Tax on your state. Now let’s see where else you’ll need to be aware of regulations on registering and collecting those pesky taxes.

There are 3 things to keep in mind when thinking conventions taxes:

  1. How much time you’ll spend in other states for tradeshows
  2. Do you make sales on those shows
  3. Will those sales lead to new customers/new sales

See below a general guideline of state requirements, from “need to register” to “no need to register”. The list is in alphabetical order:

Alabama: You must register for a sales tax license and collect taxes.

Alaska: The state has no sales and use tax, but certain locations might have. Check with the borough of the event.

Arkansas: Vendors at conferences are required to collect sales tax and file daily reports with the organizer of the event, and remit daily sales tax along with forms.

Arizona: Temporary license available. Event promoters are able to obtain license so individual sellers do not have to.

California: If you make three or more sales of taxable items in a 12-month period, you must register for Sales and Use Tax. If you’ll be selling items at a location for fewer than 90 days, you can apply for a temporary seller’s license.

Colorado: Special Event License available.

Connecticut: You must register for sales and tax license and collect taxes.

Delaware: Delaware has no sales and use tax, but has gross receipt tax.

Florida: You must register for sales and tax license and collect taxes.

Georgia: You must register for sales and tax license and collect taxes.

Hawaii: You must register for sales and tax license and collect taxes.

Idaho: Temporary permit available.

Illinois: You must register for sales and tax license and collect taxes. The state sometimes will send agents to collect taxes on special events to ensure out-of-state sellers are collecting and remitting taxes.

Indiana: “Casual” sales are not subject to sales and use tax. Check if you fit the standards.

Iowa: You must register for sales and tax license and collect taxes.

Kansas: You must register for sales and tax license and collect taxes.

Kentucky: Temporary vendors are required to file sales and use tax returns.

Louisiana: Vendors at special events are required to collect and remit state and local taxes. The promoter of the events is required to provide the state with a list of the vendors at the event.

Maine: Temporary vendors are required to file sales and use tax returns.

Maryland: Temporary license available.

Massachusetts: Temporary vendors are required to file sales and use tax returns.

Michigan: Vendors making retail sales at more than two events a year are required to register with the state. If you do two or less, you should remit a Concessionaire’s Sales Tax Return and Payment.

Minnesota: Temporary vendors are required to file sales and use tax returns.

Mississippi: The promoter or organizer of the event is considered the seller and is responsible for remitting the taxes (you should be collecting taxes)

Missouri: You might not need to register for sales and use tax if “you or your spouse is at least 65 years of age and the income from the sales of handicraft items does not constitute more than 50% of your annual income”

Montana: The state has no sales and use tax, but certain locations might have. Check with the borough of the event.

Nebraska: Temporary vendors are required to file sales and use tax returns.

Nevada: If you’re in more than 2 events in a 12-month period, you need to register with the state. Otherwise, the event promoters should provide you with a “one-time sales tax return

New Jersey: Temporary vendors are required to file sales and use tax returns.

New Mexico: Temporary vendors are required to file sales and use tax returns.

New York: Temporary vendors are required to file sales and use tax returns.

North Carolina: You’ll need to collect and remit tax when in the state selling taxable items.

North Dakota: Temporary vendors are required to file sales and use tax returns. The event organizer might be required to provide a vendor list to the state.

Ohio: Transient vendors must obtain a transient vendor license.

Oklahoma: Temporary vendors are required to file sales and use tax returns.

Oregon: Temporary businesses have to obtain a temporary business license certificate.

Pennsylvania: Temporary vendors are required to obtain a transient vendor license.

Rhode Island: Temporary vendors are required to file sales and use tax returns.

South Carolina: Temporary vendors are required to file sales and use tax returns.

South Dakota: Sales on craft shows are subject to taxes, if the event is held from June to September, the sales will also be subject to tourism tax,

Texas: Temporary vendors are required to file sales and use tax returns. Promoters are liable for tax on sales made by vendors without a permit.

Tennessee: Temporary vendors are required to file sales and use tax returns.

Utah: Temporary Sales Tax License must be obtained for each event in the state.

Vermont: Temporary vendors are required to file sales and use tax returns.

Virginia: Temporary vendors are required to file sales and use tax returns.

Washington: Vendors attending and selling in two or fewer events can register for a temporary license.

Washington D.C.: Temporary vendors are required to file sales and use tax returns.

West Virginia: All sales of goods and services are subject to taxes. There are special requirements for transient vendors.

Wisconsin: If you sell $1,000 or more in taxable items, you must register for sales and use tax.

Wyoming: Option to register to Occasional Vendors Sales Tax Return.

via GIPHY

I know this can be overwhelming – but I’m here to help.

If you have any questions or need a recommendation on automated systems that can help you – leave a comment below or email us.

xoxo

G