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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.

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