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I am participating in a one-time special event in Illinois. How do I report sales tax?

If you sell items at flea markets, fairs, festivals, or craft shows, you are a retailer and you must collect and pay Illinois sales taxes. Whether this is a full-time business or a hobby, you are subject to the Illinois Retailers' Occupation Tax.

For more information on one-time special events, please see  PIO-28 - Taxes at Fairs, Festivals, Flea Markets, and Craft Shows.

You may access additional information by searching the entire Illinois Department of Revenue website.

If you have additional inquiries, you may submit them on the Questions, Comments, or Requests form.