Sales Tax at Special Events FAQs
Yes, you must collect sales tax if you are selling retail to the public. Any person or company that is selling goods to a final consumer is required to collect and remit Missouri sales tax. It is your responsibility to ensure that you are collecting the correct tax rate.
If you or your spouse are at least 65 years of age and the income from the sales of handicraft items does not constitute more than 50% or your annual income, you may complete and display an Exemption Certificate for Sales of Handicraft Items (Form 2478). Contact (573) 751-5860 or [email protected] for further information.
Yes, you must obtain a Missouri sales tax license.
A Missouri Tax Registration Application (Form 2643), must be completed and submitted to the Missouri Department of Revenue. The registration application may be completed online here. It can also be obtained by visiting our Business Tax Registration Forms page or by calling (800) 877-6881.
If you have not applied for a sales tax license, the Department will register your business from the Special Event Report (Form 2360) you submit.
No. Sales tax must be reported and paid using your regular sales tax return for your Missouri sales tax identification number.
Effective April 20, 2015, if you do not have a Missouri Tax Identification number you may file and pay your sales tax on a Special Event Sales Tax Report (Form 2360). You may obtain the form from the event promoter, on the Department's website; by calling (800) 877-6881, or by emailing [email protected].You may download a current sales tax rate table (listing all cities and counties) from the Department's website or call (573)751-2836. Once the Department receives your Form 2360, a Missouri Sales Tax Identification number will be issued.
If you have a Missouri Sales Tax Identification number, file and pay on the preprinted reporting forms that are mailed to you by the Department. If you are unable to locate this form, you may obtain a blank Form 53-1 from our website or call (800) 877- 6881. If the location of the special event is not listed on your 53-1 reporting form, you may add the location and indicate "special event" along with the tax jurisdiction (city and/or county) of the special event.
Effective January 1, 2016, the Special Event Sales Tax Report (Form 2360), will no longer be available. If you do not have a Missouri Sales Tax Identification number, you will need to complete and submit a Missouri Tax Registration Application (Form 2643) to the Missouri Department of Revenue. Please see "How do I get a sales tax license?"
- If products were sold at the event, give the breakdown for each city or county to allow the Department to distribute to the city or county their portion of the sales tax.
- If orders were taken and then fulfilled at your place of business, sales tax would be remitted using your business location.
You may sell tax exempt to other vendors providing they have a valid sales tax license, they furnish you with their sales tax number and complete a Sales Tax Exemption Certificate (Form 149) for you to keep on file. A supply of these forms can be obtained by visiting our Business Tax Registration Forms page or by calling (800) 877-6881.
Your responsibilities for collecting and remitting sales tax are the same as a Missouri resident. However, if you earn more than $600.00 in the state of Missouri, you may also be required to file a Missouri state income tax return.
Contact the Missouri Department of Revenue at least three weeks before the event, give the date and the time of the event, the place it will be held, your address, phone number and the number of vendors participating in the event. The department will furnish you with reporting forms and sales tax rate charts to distribute to the vendors. Rate charts are also available for download here.
Note: You may download a current sales tax rate table (listing all cities and counties) from the Department's web site or call (573) 751-2836.
Upcoming Change: Effective January 1, 2016, the Department will require all vendors to have their own Missouri Tax Identification number if they make sales at retail. With this change, special event packets will no longer be necessary and will not be provided. Unregistered vendors will need to contact the Missouri Department of Revenue to obtain a sales tax license. The license will be issued with a statement indicating "This business is authorized to make sales in all cities and counties within the State of Missouri and is required to collect and remit all applicable state and local sales taxes." Please see "How do I get a sales tax license?" for additional information.
Yes, contest entry fees and admission charges are taxable as fees paid to a place of amusement, entertainment, or recreation if the show includes activities that are considered amusement, entertainment, or recreation, unless the event falls under an exemption.
No, the amounts charged for vendor space or swap space (used to display products for sale) are not taxable fees.
Section 144.014, RSMo, provides a reduced tax rate for certain food sales. The 3% reduction applies to all types of food items that may be purchased with food stamps. This includes food or food products for home consumption, seeds and plants for use in gardens to produce food for personal consumption, and food items refrigerated or at room temperature. Any food that is normally bought at events to be eaten at the event and not be taken home does not qualify for the reduced food tax rate. For information please see http://dor.mo.gov/business/sales/foodtax.php.
If you still have questions, please check out other Business Tax FAQs.
For more information pertaining to Special Events, contact the Department or Revenue at (573) 751-5860, or e-mail [email protected].