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.
Kansas requires that all persons and entities making retail sales within the state collect and remit sales tax, even if selling only one time per year. This includes nonprofit 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 Twin Lakes Shopping Center, Wichita, KS. Find a territory map and contact information for each office below. You may also email: KDOR_special.firstname.lastname@example.org
Event Promoter Vendor Tax Clearance Application Process
Tax clearance letters verify all promoters and/or vendors are compliant with tax laws before an event occurs and level the playing field for all participants.
Participation in your event requires tax clearance letters. Three tax clearance letters are necessary for each promoter and/or vendor. Each letter is for a different area of tax accounting.
- Individual (#1)
- Business (#2)
- Special Events (#3)
- Apply for individual (#1) & business (#2) tax clearance letters online.
- Start by going here https://www.kdor.ks.gov/apps/TaxClearance/
- Click “Submit Request”
- Click “Individual”
- Complete the form and click submit
- Begin the process again by going here https://www.kdor.ks.gov/apps/TaxClearance/
- Click “Submit Request”
- If you are a sole proprietor click “Business-Sole Proprietor
- If you are not a sole proprietor click “Business-Not-Sole-Proprietor
- Complete the form and click “submit.” You will be given a transaction ID, which you will need in order to check the status of your request.
- Please print out or write down this transaction ID.
- Submitted tax clearance requests process overnight, so you must return to the web page visited above to verify the status of your request on the business day following your submission. Click “View Status”
- Enter your FEIN or SSN and the transaction ID for your submission and click “Retrieve Status”.
- If your tax clearance has been approved, the message “The request has been approved. Click here to view and print certificate” will appear. Click and print your approved tax clearance.
- If your tax clearance has not been approved, you will be prompted to contact the Kasnsas Department of Revenue or Kansas Department of Labor to discuss and resolve any issues found. Once resolved, the customer representative assisting you will be able to update the status of your request and you can repeat step J to print your certificate.
- Apply for a special event (#3) tax clearance letter.
- Start by going http://www.ksrevenue.org/pdf/cm21.pdf
- Complete the CM-21 tax clearance form
- Submit the following to the Kansas Department of Revenue
- Online individual tax clearance certificate (#1)
- Online business tax clearance certificate (#2)
- Completed CM-21
1. Fax to: 866-743-4812 OR
2. Email to: email@example.com and enter in the subject line “Tax Clearance Request” OR
3. Mail to:
Attn: Special Events
7600 W. 119th St. Suite A
Overland Park, KS 66213
- If approved, the Special Event (#3) tax clearance letter will be emailed to you.
- If you have checked “Submit a copy of my tax clearance letter to the event noted above” (Part 4.) the Kansas Boxing Commission will be a recipient on the email.
- Save a copy of the tax clearance letter for your records.
- Contact the Kansas Boxing Commissioner to ensure a copy of your tax clearance letter was received.
- If your special event tax clearance is not approved, you will be contacted by the Kansas Department of Revenue to discuss and resolve any issues found. Once resolved the special events agent assisting you will be able to update the status of your request and proceed as in step #d.
Frequently Asked Questions
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 percent. 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.
- Boxing/MMA Promoters
Click here for the Tax Clearance Process page.
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.
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 Kansas Department of Revenue at the time of your business registration. Changes to these months must be updated annually with the Kansas Department of Revenue.
As of July 1, 2010, businesses are required to submit retailers' sales returns electronically. Filings should be completed using the Kansas Department of Revenue Customer Service Center. If you should need assistance with your online filing, contact our Electronic Services Department at 785-296-6993.
How many events can I attend annually before I am required to register by business
for a sales tax number?
- 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 913-339-9353 Attn: Special Events or by emailing the list to KDOR_special.firstname.lastname@example.org
- 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.
- Distribute all materials furnished by the Department of Revenue to participating vendors .
- 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.
- Provide a list with name, address and phone number of all participating vendors within 14 days after the event. If available, the vendors' Kansas sales tax registration number should be included.