The Department has released new tax guidance to explain sales tax collection obligations as it relates to special events:
- Marketplace Facilitators - Special Event Sponsors
Marketplaces may include trade shows, flea markets, farmers markets, craft fairs, and other similar events. If you are sponsoring an event, the Department has provided additional guidance on determining whether you are a marketplace facilitator and need a sales tax permit. This new guidance also provides links to register your special event and additional information about responsibilities of vendors and sponsors of special events that are not marketplace facilitators.
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