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 up to three 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, providing a taxable service or attending to an informational booth. 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 be referred to as an organizer or promoter.
Do all vendors need a Kansas Tax Account Number?
All retailers participating in the special event must have either a Kansas sales tax certificate or agree to remit the tax collected immediately after the event using the tax packet provided 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 Department of Revenue Customer Service Center. Your Retailer’s Sales Tax Number and Certificate will be available upon completion of the online application. 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.
Is there special consideration for Fixed Filers who attend fewer than 4 events per year?
Fixed filers who annually sell at 3 or fewer special events outside their usual taxing jurisdiction may remit event sales tax due using the tax packet provided specifically for the event. Fixed filers who sell at more than 3 special events outside their usual taxing jurisdiction must contact the Department of Revenue to have their status changed to Non-Fixed Filer.
Is there a fee to register my business?
No, there is not a fee for registration of your business with KDOR.
Why must I collect and remit sales taxes?
The simplest answer is that it is the law. Provided everyone complies, sales tax ensures fair opportunity to all vendors. The communities benefit because a portion of the sales tax is distributed to the jurisdiction where the sale takes place, and the sales tax revenues provide the roads and infrastructure that make the events possible.
Are admissions taxable?
Yes, admissions to any place providing amusement, entertainment or recreation services require sales tax.
Is there sales tax on food?
Yes, sales tax is required on all food sales. There are NO reduced tax rates for food sales.
Is clothing taxable?
Yes, sales tax is required on the sale of clothing.
What if I didn't collect sales tax?
The bottom line is – you did collect sales tax. Sales tax is collected on all sales. Sales tax may be added to the price of an item or included in the price of an item. If sales tax is included in the price of an item, the vendor must post, in a conspicuous location, a sign stating “All prices include sales tax”. You are responsible for sales tax whether you intentionally collected it or not.
How do I determine sales tax if the tax was included in the price of my goods/service?
When sales tax is included in the price, sales tax due is calculated by using the formula below:
Total Sales / 1.0 tax rate = Gross Sales
Total Sales – Gross Sales = Sales Tax
Example: Bob sold $830 worth of pumpkins at the Washington Farmers Market where the sales tax rate is 8.15%. Bob included sales tax in the price of each of his pumpkins. Bob would calculate the sales tax due as follows:
830 / 1.0815 = 767.46
830 – 767.46 = 62.54
Bob must remit $62.54 in sales tax for his sale of pumpkins.
What if I need a special event tax clearance letter?
Download a tax clearance request specifically for special events. Choose the request form below based on the location of the event for which you are requesting the clearance letter.
- Territory Map
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. Seasonal sales require filings for specific months which you indicate to the Department of Revenue at the time of your business registration. Changes to these months must be updated annually with the Department of Revenue.
As of July 1, 2010 businesses are required to submit Retailers' Sales returns electronically. Filings should be completed at www.webtax.org. If you should need assistance with your online filing, contact our Electronic Services Department at 785-296-6993.
What if I vend at only one or two events per year?
You may choose to complete a special event return and file using a packet provided specifically for the events you attend. 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 special event office by telephone.
How many events can I attend annually before I am required to register by business for a sales tax number?
Vendors attending more than 3 events in Kansas annually are required to register their business for a Kansas sales tax number. Businesses can register by selecting the Register New button in the top right-hand corner of the website and following the directions .
What if I lost my event sales tax packet?
If you have misplaced your sales tax packet from the event, please print off the generic return (CTE-50) to submit your sales tax.
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) Request packets, 30 days prior to the event 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’s contact information can be found by clicking on the Special Events regional map at the bottom of this page.
3) Distribute all materials furnished by the Department of Revenue to participating vendors.
4) Educate participants of the state and local sales tax rate for the jurisdiction on the date(s) of the show. This information is provided in the special event packets.
5) Provide a list with name, address, and phone number of all participating vendors at least 14 days prior to the event. Within 14 days after the event, provide an updated list of vendors, including any cancellations, additions or changes. If available, the vendors’ Kansas sales tax registration number should be included.
Must the event coordinator list all participating vendors?
Yes. The 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 the Local Sales Tax Rate by Jurisdiction (Publication KS-1700) booklet.