Sales Tax at Special Events
- Do I have to collect sales tax? This is just a hobby.
- Do I have to get a sales tax license?
- How do I get a sales tax license?
- If I sell alcohol can I submit the sales of a Special Event Sales Tax Report (Form 2360)?
- How do I report and pay the sales tax?
- Can I sell wholesale to other vendors or sellers?
- What if I live in another state?
- I don't sell, but I do organize the event or show. What are my responsibilities?
- Are contest entry fees and admission charges for shows taxable fees paid to a place of amusement, entertainment, or recreation?
- Are amounts charged for vendor space or swap space (used to display products for sale) at shows taxable fees paid to a place of amusement, entertainment, or recreation?
- What food qualifies for the reduced food tax rate?
Yes, you must collect sales tax if you are selling retail to the public. Any person or company that is selling goods to a final consumer is required to collect and remit Missouri sales tax. It is your responsibility to ensure that you are collecting the correct tax rate.
If you or your spouse are at least 65 years of age and the income from the sales of handicraft items does not constitute more than 50% or your annual income, you may complete and display an Exemption Certificate for Sales of Handicraft Items (Form 2478). Contact (573) 751-5860 or [email protected] for further information.
If you sell at more than five shows or events per year in the state of Missouri, you should obtain a Missouri sales tax license.
A Missouri Tax Registration Application (Form 2643), must be completed and submitted to the Missouri Department of Revenue. The registration application may be completed online at http://dor.mo.gov/business/register/. It can also be obtained by visiting our Business Tax Registration Forms page or by calling (800) 877-6881.
No. Sales tax must be reported and paid using your regular sales tax return for your Missouri sales tax identification number.
If you only make sales at an occasional event(s), (5 or less), and you do not have a Missouri Tax Identification number, you may file and pay on a Special Event Sales Tax Report (Form 2360). In addition to finding this form on the Department's website, you may also obtain it by calling (573) 751-5860 or by e-mailing [email protected]. You may download a current sales tax rate table (listing all cities and counties) from the Department's website or call (573) 751-2836.
If you already have a sales tax license, submit Form 2360 by the date on the form indicating the sales tax identification number under which you will report the "special event" sales. A location for this event will be added to your return. If orders were taken and then fulfilled at your place of business, indicate "orders only" to prevent a location from being added. File and pay on the preprinted reporting forms that are mailed to you by the Missouri Department of Revenue.
- If products were sold at the event, give the breakdown for each city or county to allow the Department to distribute to the city or county their portion of the sales tax.
- If orders were taken and then fulfilled at your place of business, sales tax would be remitted using your business location.
You may sell tax exempt to other vendors providing they have a valid sales tax license, they furnish you with their sales tax number and complete a Sales Tax Exemption Certificate (Form 149) for you to keep on file. A supply of these forms can be obtained by visiting our Business Tax Registration Forms page or by calling (800) 877-6881.
Your responsibilities for collecting and remitting sales tax are the same as a Missouri resident. However, if you earn more than $600.00 in the state of Missouri, you may also be required to file a Missouri state income tax return.
Contact the Missouri Department of Revenue at least three weeks before the event, give the date and the time of the event, the place it will be held, your address, phone number and the number of vendors participating in the event. The department will furnish you with reporting forms and sales tax rate charts to distribute to the vendors. Rate charts are also available for download here. Keep and furnish to the department a listing of all participating vendors. Include their name, address, and phone number. This list may be furnished before the event or within 10 days after the event.
Note: You may download a current sales tax rate table (listing all cities and counties) from the Department's web site or call (573) 751-2836.
Are contest entry fees and admission charges for shows taxable fees paid to a place of amusement, entertainment, or recreations?
Yes, contest entry fees and admission charges are taxable as fees paid to a place of amusement, entertainment, or recreation if the show includes activities that are considered amusement, entertainment, or recreation, unless the event falls under an exemption.
Are amounts charged for vendor space or swap space (used to display products for sale) at shows taxable fees paid to a place of amusement, entertainment, or recreation?
No, the amounts charged for vendor space or swap space (used to display products for sale) are not taxable fees.
Section 144.014, RSMo, provides a reduced tax rate for certain food sales. The 3% reduction applies to all types of food items that may be purchased with food stamps. This includes food or food products for home consumption, seeds and plants for use in gardens to produce food for personal consumption, and food items refrigerated or at room temperature. Any food that is normally bought at events to be eaten at the event and not be taken home does not qualify for the reduced food tax rate. For information please see http://dor.mo.gov/business/sales/foodtax.php.
For more information pertaining to Special Events, review the Missouri Special Event Tax Information (Form 4537), contact the Department or Revenue at (573) 751-5860, or e-mail [email protected].