Special Events, Craft Shows, Trade Shows
Taxing jurisdictions, venues, coordinators, vendors, and others can request Kansas Department of Revenue (KDOR) special event information by contacting a special events agent at firstname.lastname@example.org.
In addition, coordinator and vendor responsibilities, registration, point of contact, tax rates, tax bracket cards and tax filing/paying information for special events is located below.
SPECIAL EVENTS OVERVIEW
Collecting sales tax at special events ensures a level playing field to all customers and vendors, maintains tax compliance with Kansas tax laws and regulations and improves the local economy. Sales tax is paid to the retailer/vendor by the consumer, remitted to the state by the retailer/vendor and distributed by the state to the city and county where the sale is made. The tax dollars collected help to pay for local schools, roads, police, fire protection and hospitals...in the community where it is generated.
Kansas requires that all persons and entities making retail sales, collecting admissions and/or renting tangible personal property in Kansas, collect and remit sales tax, even if selling only one time per year. This includes not-for-profit organizations.
Taxing jurisdictions should be aware of all special events occurring within their borders and notify the KDOR to ensure all vendors are collecting and remitting taxes timely and accurately. Special events include but are not limited to craft shows, trade shows, flea markets, art shows, farm markets, concerts, festivals, carnivals, swap meets, fairs, fund raising events, conventions, picnics and all other gatherings where retail sales, rental of tangible personal property and/or admissions of any sort are collected.
COORDINATOR, PROMOTER, ORGANIZER, MANAGER
Must provide the KDOR with notification of their events and a list of all participating vendors to include specific required items: Business name, Business address, Business owner name, Business phone number, Business email address, Business tax ID number (Kansas retailers’ sales tax account number).
FARM WINERIES, MICROBREWERIES, MICRODISTILLERIES
To register with ABC and add a Special Event to your liquor account please follow the instructions at https://www.ksrevenue.org/pdf/RegisterSpecialEvent.pdf.
Contact for additional information
Special events are managed out of the Metropolitan Assistance Center (MAC) in Overland Park, KS and the Wichita Assistance Center (WAC) in Wichita, KS. Find a territory map and contact information for each office below. You may also email: KDOR_special.email@example.com or fax to 866-869-3543.
SPECIAL EVENT TAX CLEARANCE PROCESS
A certificate of tax clearance will verify all promoters, coordinators and/or vendors are compliant with tax laws before an event begins.
If participation in your event requires a certificate of tax clearance, go to https://www.kdor.ks.gov/apps/TaxClearance/ to request an online tax clearance.
Choose “Submit Request” and then “Special Event – Vendor”
Complete the form with all the required information and hit submit.
If you are unable to request a tax clearance online:
- Complete the CM-21
- Fax to: 866-869-3543 OR
Email to: firstname.lastname@example.org with the subject line “Tax Clearance Request” OR Mail to: KDOR, Attn: Special Events, 7600 W. 119th St. STE A, Overland Park, KS 66213
- If approved, the Special Event certificate of tax clearance will be emailed to you.
- If you have checked “Submit a copy of my certificate of tax clearance to the event noted above” the promoter/coordinator will be included in the email.
- Save a copy of the certificate of tax clearance for your records.
- Contact the event promoter/coordinator to ensure a copy of your certificate of tax clearance was received.
- If denied, 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 notifications will be sent as noted in a & b above
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.
If you use the Special Event packet to file your return the return and payments are due within 25 days of the end of the event.
If you are a registered Kansas sales tax filer, you must follow the filing frequency requirements on your personal sales tax account.
How many events can I attend annually before I am required to register my business to obtain a sales tax number?
- Notifythe department of the date(s) of the event, and provide a contact name with an address and telephone number. This can be done by faxing the information to 866-869-3543 Attn: Special Events or by emailing the list to KDOR_special.email@example.com
- 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 vendors list to include: Business name, Business address, Business owner name, Business phone number, Business email address, Business tax ID number (Kansas retailers’ sales tax account number) of all participating vendors before the event and any last minute additions within 14 days of the conclusion of the event.