Taxes at Fairs, Festivals/Markets, Pop-up Events, Flea Markets, and Craft Shows

Reporting and remitting the sales tax you are required to collect is determined by the following:

• If the Illinois Department of Revenue (IDOR) Special Events Coordinator registers the event, you will be provided a reporting and payment form for the event.
• If the event is not registered by the Special Events Coordinator, you must register directly with IDOR and report and remit the tax collected by filing Form ST-1, Sales and Use Tax and E911 Surcharge Return.
• To determine if the event has been registered, contact the Special Events Coordinator at REV.SpecialEvents@Illinois.gov or call 1 847 294-4475.

Yes. All Illinois business and individual taxpayers, whether they are Illinois residents or not, must register with IDOR for each tax type that they will collect or for any tax they are required to pay. Failing to do so is a criminal offense. For more information on registering your business, see Registering your Business in Pub-113, Retailer’s Overview of Sales and Use Tax, Prepaid Wireless E911 Surcharge, and Illinois Telecommunications Access Corporation (ITAC) Assessment. If you have questions about registration, see our Taxpayer Answer Center or contact our Central Registration Division at rev.crd@illinois.gov or 217 785-3707.

Note: If you routinely travel to special events throughout the year or if you travel to one or more events on an annual basis, you must register with us as a "changing location" filer.

Vendors may participate in Illinois events provided they report and remit Illinois sales tax to us by completing Form IDOR-6-SETR, Special Event Tax Collection Report and Payment Coupon, which is generally provided to the vendor by the event organizer.

If the event organizer does not provide the vendor with Form IDOR-6-SETR, the vendor should contact the Special Events Coordinator via email at Rev.SpecialEvents@Illinois.gov or by calling weekdays during normal business hours at 1 847 294-4475.

The amount of tax due is based on the location of the event. You can use the Tax Rate Finder at mytax.illinois.gov to look up location-specific tax rates. The State sales tax, which includes a local portion for the municipality or county in which the event is located, is always due. In certain locations, other locally imposed taxes, (e.g., mass transit, and home-rule tax) are also due. IDOR collects both the State and local taxes, then returns the local portions to the unit of local government where the sale was made. 

Collecting tax at an event ensures that the local government where the event is held receives the money that is due them. 

The following example illustrates this:

If you are a registered retailer who owns a craft shop in the city of Bloomington and you travel to Springfield for an arts and crafts fair, the sales tax due for this event should be allocated to both the State and to the city of Springfield.

If you are registered as a "single location" filer (for Bloomington only) and you report the sales from this event on your normal Form ST-1, Sales and Use Tax and E911 Surcharge Return, the city of Bloomington would erroneously receive the percentage of local taxes that is due to Springfield.

If you travel to various locations throughout the year, you are required to register as a "changing location" filer so that you can report sales for both the location of your shop and the location where the special event takes place. In the above example, this would be Bloomington and Springfield. To report sales for more than one location, you must complete Form ST-2, Multiple Site Form, and attach it to your Form ST-1.

As a registered retailer participating in a special event, you are required to complete the report and remit the taxes collected using the payment coupon provided by the Special Events Organizer. Form ST-1 is still due for the reporting period. The following steps describe how to file your Form ST-1 for the tax period during which the special event took place.

• Include the receipts from the special event in your total receipts reported on Line 1.
• Write the total amount of the receipts, including tax, from the special event on Line 16 (other) of Schedule A. Identify this figure as "special event collections." Write this sum of your total deductions, including tax, on Line 2.
• Figure the tax due based on the resulting amount of receipts in Line 3.
• If you are required to file a Form ST-2 schedule, do not report the receipts from the special event on your ST-2.

Do not show any tax you paid at the event as a credit on the front of your ST-1 return.

If you are not contacted at an event, it is still your responsibility to collect tax at the proper rate, report the tax for the correct location, and remit the tax collected to IDOR. To obtain the correct tax rate or for forms and information on how to file, contact the Special Events Coordinator at Rev.SpecialEvents@illinois.gov or by calling 1 847 294-4475.

Possibly. The taxes you must remit depend on your business. Sales tax is often the only tax due from the event. An Illinois resident who is not registered for sales tax must report income from sales on their Illinois Income Tax return. Withholding tax is also due if wages are paid for the event. 

For more information, please contact us.

If so, you have responsibilities as an event organizer and must provide IDOR with specific information. Any person who promotes, organizes, or provides retail selling space for concessionaires or other types of sellers at fairs, festivals/markets, pop-up events, flea markets, craft shows, or other similar events is required to provide, at least 30 days prior to the start of the event, the following:

• Name of event (if advertised use the exact same name)
• Address of event space
• Start and end dates
• Contact person’s name, phone number, and mailing address

The information should be sent to Rev.SpecialEvents@illinois.gov.

IDOR will mail you a packet for you to distribute to your vendors. The packet will include distribution and reporting instructions for the event coordinator and a payment coupon, report, and instructions for the vendors.

Any person who promotes, organizes, or provides retail selling space for concessionaires or other types of sellers at fairs, festivals/markets, pop-up events, flea markets, craft shows or other similar events is required to file a report with IDOR.

The following information must be reported for each vendor:

• name of the vendor's business
• name of the person or persons engaged in the vendor's business
• permanent address of the business
• Illinois account id number of the business
• dates and location of the event
• Send the report to:
  
  SPECIAL EVENTS
  ILLINOIS DEPARTMENT OF REVENUE
  PO BOX 19045
  SPRINGFIELD IL 62794-9045

The report is due no later than the 20th day of the month following the month during which the event was held.

Any person who fails to file a report commits a business offense and is subject to a fine not to exceed $250.

You can get help by:

• calling our Special Events Coordinator at 1 847 294-4475; or
• emailing our Special Events Coordinator at Rev.SpecialEvents@illinois.gov.

PIO-28 (R-08/25)