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 866-743-4812.
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: 866-743-4812 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
An event is an occurrence, occasion, activity, amusement, entertainment or function at which merchandise is sold or traded, taxable services are provided or admissions are collected. An event usually occurs for a specific limited period of time. If an event is held regularly such as monthly each such event monthly session is considered a separate event. See the consumer information section above for examples of special events.
A vendor is defined as a person or entity selling merchandise, providing a taxable service or attending to an informational booth. A vendor may also be referred to as a seller, exhibitor or booth owner.
A coordinator is defined as a person or entity (partnership, corporation, association or organization) that arranges, promotes or sponsors an event. A coordinator may be referred to as an organizer or promoter.
Yes - All retailers participating in the special event must have either a Kansas sales tax registration certificate or agree to remit the tax collected immediately after the event using the tax packet provided to and specifically for the event by the special event agent and distributed by the event coordinator.
The fastest way to register a new business is through the Kansas Department of Revenue Customer Service Center. Your Retailer’s Sales Tax Number and Certificate will be available upon completion of the online application. 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.
A fixed filer is a Kansas business that collects and remits sales tax from a fixed location and does not make deliveries or ship packages in Kansas. If a fixed filer annually sells at fewer than five events outside their usual taxing jurisdiction, they may remit event sales tax due using the tax packet provided specifically for the event. Fixed filers who sell at more than four special events outside their usual taxing jurisdiction must contact the Kansas Department of Revenue to have their status changed to non-fixed filer which provides the flexibility to file in any Kansas jurisdiction.
No, there is not a fee for registration of your business with the Kansas Department of Revenue.
The simplest answer is that it is the law. Provided everyone complies, sales tax ensures fair opportunity to all vendors. The communities benefit because a portion of the sales tax is distributed to the jurisdiction where the sale takes place, and the sales tax revenues provide the roads and infrastructure that make the events possible.
Yes, admissions to any place providing amusement, entertainment or recreation services require sales tax.
Yes, sales tax is required on all food sales. There are NO reduced tax rates for food sales.
Yes, sales tax is required on the sale of clothing.
The bottom line is – you did collect sales tax. Sales tax is collected on all sales. Sales tax may be added to the price of an item or included in the price of an item. If sales tax is included in the price of an item, the vendor must post, in a conspicuous location, a sign stating “All prices include sales tax”. You are responsible for sales tax whether you intentionally collected it or not.
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.
You may choose to complete a special event return and file using a packet provided specifically for the events you attend. A packet will be provided to you by the event coordinator or a Kansas Revenue Agent attending the event. If you do not receive a packet, please print off the generic return (CTE-50) or use the map provided at the bottom of this page to contact the proper special event office by telephone.
Vendors attending more than four events in Kansas annually are required to register their business for a Kansas sales tax number. Businesses can register by selecting the Register New button in the top right-hand corner of the website www.ksrevenue.org and following the instructions.
If you have misplaced your sales tax packet from the event, please print off the generic return (CTE-50) to submit your sales tax.
- Notify the 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 866-743-4812 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 (CTE-51). Submit form by attaching completed form to email KDOR_Special.Events@ks.gov or fax number 866-743-4812. You can put the agents name in the subject line for reference. Or you can submit by printing the form, mailing or faxing to the Special Events Agent assigned to the location. To find the Agents contact information for your area, the Special Events regional map is located at the bottom of this page for your reference.
- 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.
Yes, the event coordinator is required to report all vendors at the event, including those with sales that may be exempt from sales tax or those only displaying and not selling merchandise.
If you use the Special Event packet to file your return by sending check or money order with the return to the mailing address located on the bottom of the return.
If you are a registered Kansas sales tax filer, you must file online using the Customer Service account with EFT (Electronic Fund Transfer) you set up for your sales tax account.
If you are not registered and wish to pay taxes online with your debit or credit card, https://www.officialpayments.com/pay-kansas-taxes.jsp
NOTE: you will need the account number (SEN) and jurisdiction with tax rate information included on the Retailers Sales Tax return provided from the event coordinator of the event you attended.