Special Events– Craft Shows, Trade Shows, Etc.

Consumer Information

Coordinators, vendors, and others can find Kansas Department of Revenue information regarding responsibilities, registration, point of contact, current tax rates, tax bracket cards, and filing of returns for special events.

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.

The State of Kansas requires that all persons and entities making retail sales within the State of Kansas collect and remit sales tax, even if selling only one time per year. This includes non-profit charitable organizations.

Coordinators are required to provide the department with notification of an event and a list of all participating vendors.

Collecting tax at these 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.

Contact for additional information
kdor_special_events@kdor.state.ks.us (kdor_special_events@kdor.state.ks.us)

Frequently Asked Questions

What is an event?
An event is an occurrence, occasion, activity, or function at which merchandise is sold or traded or taxable services are provided. The event can be one day or consecutive days. When an event is held regularly, each consecutive day period (weekend) constitutes a separate event. See the consumer information section above for examples of special events.

Who is a vendor?
A vendor is defined as a person or entity selling merchandise or providing a taxable service. A vendor may also be referred to as a seller, exhibitor, or booth owner.

Who is a coordinator?
A coordinator is defined as a person or entity (partnership, corporation, association, or organization) that arranges, promotes or sponsors an event. A coordinator may also be referred to as an organizer or promoter.

Do all vendors need a Kansas Tax Account Number?
All retailers participating in the special event either needs to have a sales tax certificate or agree to remit the tax collected immediately after the special event.

How do I register for a sales tax number?
The fastest way to register a new business is through the Kansas Business Center web site. You will have your number and your Retailer’s Sales Tax Certificate upon completion. The Business Tax Application (Form CR-16) is available on our web site or by calling (785) 296-4937. There is no fee for registration.

Why must I collect and remit sales taxes?
The simplest answer is that it is the law. Provided everyone complies, it ensures fair treatment to all vendors. The communities benefit because a portion of the tax distributed where the sale takes place, and the sales tax revenues are spent on the schools, roads, police, fire departments. etc.

What are the responsibilities of an event coordinator?
1) 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) 631-6125 Attn: Special Events or by emailing the list to kdor_special_events@kdor.state.ks.us (kdor_special_events@kdor.state.ks.us)
2) Provide a list with name, address, and phone number of all participating vendors at least 14 days prior to the event. If available, the vendors’ Kansas sales tax registration and social security or FEIN numbers should also be included.
3) Distribute all materials furnished by the Department of Revenue.
4) Make certain the participants know the state and local sales tax rate for the jurisdiction on the date(s) of the show.

Must the event coordinator list all participating vendors?
Event Coordinator is required to report all vendors at the event, including those who sales may be exempt from sales tax.

How often do I file?
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. Tax returns are sent to your mailing address, based upon the filing frequency at the beginning of the month in which they are due. If your sales in Kansas are in only specific months, you may register as a seasonal filer and file returns only for those months. If you attend a special event two times per year in Kansas you need to complete a return and file using the FEIN number assigned to the special event. Check our web page, www.webtax.org, to learn about the convenience of filing electronically.

How do I find the Local Sales Tax Rate by Jurisdiction?
Download a file of Local Sales Tax Rate by Jurisdiction (KS-1700) and print Bracket Cards to determine the amount of tax on a given sale: http://www.ksrevenue.org/forms-btsales.htm.