Special Events, Craft Shows, Trade Shows
Taxing jurisdictions, venues, coordinators, vendors, and others can find Kansas Department of Revenue information regarding coordinator and vendor responsibilities, registration, point of contact, current tax rates, tax bracket cards and filing of returns for special events on this website or by contacting a special events agent.
Collecting tax at special events ensures fair treatment to all customers and vendors, and helps the local economy. Sales tax is paid by the consumer, remitted to the state by the retailer and distributed from the state to the city and county where the sale was made. The money collected helps local schools, roads, police, fire departments, etc. and stays within the community to which it was generated.
The State of Kansas requires that all persons and entities making retail sales within the State of Kansas collect and remit sales tax, even if selling only one time per year. This includes non-profit charitable organizations.
Taxing Districts should be aware of all special events occurring in their jurisdictional area and coordinate with the Kansas Department of Revenue to ensure all vendors are submitting taxes accurately and timely. Special events include craft shows, trade shows, flea markets, art shows, farm markets, concerts, festivals, carnivals, swap meets, and fund raising events. They may also include conventions, picnics and other gatherings where retail sales are made.
Coordinators are required to provide the department with notification of an event and a list of all participating vendors.
Contact for additional information
Special events are managed out of the Metropolitan Assistance Center (MAC) in Shawnee, KS or the Wichita Assistance Center (WAC) in the Finney State office building, Wichita, KS. Find a territory map and contact information for each office below. You may also email: firstname.lastname@example.org
Frequently Asked Questions
What is an event?
An event is an occurrence, occasion, activity or function at which merchandise is sold or traded or taxable services are provided. The event can be one day or consecutive days. When an event is held regularly, each consecutive day period (weekend) constitutes a separate event. See the consumer information section above for examples of special events.
Who is a vendor?
A vendor is defined as a person or entity selling merchandise or providing a taxable service. A vendor may also be referred to as a seller, exhibitor or booth owner.
Who is a coordinator?
A coordinator is defined as a person or entity (partnership, corporation, association or organization) that arranges, promotes or sponsors an event. A coordinator may also be referred to as an organizer or promoter.
Do all vendors need a Kansas Tax Account Number?
All retailers participating in the special event either needs to have a sales tax certificate or agree to remit the tax collected immediately after the special event using the tax packet made specifically for the event.
How do I register for a sales tax number?
The fastest way to register a new business is through the Kansas Business Center web site. You will have your number and your Retailer’s Sales Tax Certificate upon completion. The Business Tax Application (Form CR-16) is available on our web site or by calling 785-296-4937. There is no fee for registration.
Why must I collect and remit sales taxes?
The simplest answer is that it is the law. Provided everyone complies, it ensures fair treatment to all vendors. The communities benefit because a portion of the tax distributed where the sale takes place, and the sales tax revenues are spent on the schools, roads, police, fire departments. etc.
What if I need a tax clearance letter to participate in an event?
You can download a tax clearance letter request form ( Application for Special Event Tax Clearance (Form CM-21)) specifically for Special Events.
How often do I file?
Filing frequency is based on the projected amount of Kansas sales tax that is collected in a calendar year. The filing frequencies are monthly, quarterly, annually, and seasonally. Tax returns are sent to your mailing address, based upon the filing frequency at the beginning of the month in which they are due. If your sales in Kansas are in only specific months, you may register as a seasonal filer and file returns only for those months. Check our web page, www.webtax.org, to learn about the convenience of filing electronically.
What if I vend at only one or two events per year?
You may choose to complete a return and file using the FEIN number assigned to the event. A packet will be provided to you by the event coordinator or a Kansas Revenue Agent attending the event. If you do not receive a packet, please print off the generic return (CTE-50) or use the map provided at the bottom of this page to contact the proper department office by telephone.
What are the responsibilities of an event coordinator?
1)Notify the department of the date(s) of the event, and provide a contact name with an address or telephone number. This can be done by faxing the information to (913) 631-6125 Attn: Special Events or by emailing the list to email@example.com
2) ) Provide a list with name, address, and phone number of all participating vendors at least 14 days prior to the event. If available, the vendors’ Kansas sales tax registration and social security or FEIN numbers should also be included.
3)Distribute all materials furnished by the Department of Revenue.
4) Make certain the participants know the state and local sales tax rate for the jurisdiction on the date(s) of the show.
5) The event coordinator may request packets by completing the Event Packet Request Form and mailing, emailing or faxing it to the Special Events Agent assigned to the event location. The Agent contact information can be found by clicking on the Special Events regional map at the bottom of this page.
Must the event coordinator list all participating vendors?
Event Coordinator is required to report all vendors at the event, including those who sales may be exempt from sales tax or those only displaying and not selling merchandise.
How do I find the Local Sales Tax Rate by Jurisdiction?
Download a file of Local Sales Tax Rate by Jurisdiction (KS-1700) and print Bracket Cards to determine the amount of tax on a given sale: http://www.ksrevenue.org/forms-btsales.html.