Frequently Asked Questions - Sales Tax at Special Events
- Do I have to collect sales tax? This is just a hobby.
- Do I have to get a sales tax license?
- How do I get a sales tax license?
- How do I report and pay the sales tax?
- Can I sell wholesale to other vendors or sellers?
- What if I live in another state?
- I don't sell, but I do organize the event or show. What are my responsibilities?
Do I have to collect sales tax? This is just a hobby.
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 apply for a sales tax exemption from the Missouri Department of Revenue by completing form 2478
or contact your nearest Tax Assistance Center for further information.
Note: To obtain the current rate for a particular city and a rate chart you may contact the Department at (573) 751-2836 or you may download a current sales tax rate table (listing all cities and counties) from the Department's Web site.
Do I have to get a sales tax license?
If you sell at more than five shows/events per year in the state of Missouri, you should obtain a Missouri sales tax license.
How do I get a sales tax license?
A Form 2643, Registration Application (with applicable bond), must be completed and submitted to the Missouri Department of Revenue. This can be done by mail or may be taken to any of the Tax Assistance Centers listed on the form. The registration application may be obtained by calling
800-877-6881 or by visiting our Business Tax Registration Forms page.
How do I report and pay sales tax?
If you only work an occasional event(s), you may file and pay on a form 2360, Special Event Sales Tax Report. These can be obtained from the organizer of the event or from a Tax Assistance Center.
If you already have a sales tax license, file and pay on the preprinted forms that are mailed to you by the Missouri Department of Revenue. You must submit Form 2360 with your preprinted form. You must list your sales tax identification number that you reported the "special event" sales under on Form 2360 when submitting.
Can I sell tax exempt to other vendors or sellers?
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 Form 149, Sales Tax Exemption Certificate, for you to keep on file. A supply of these forms can be obtained by calling 800-877-6881 or by visiting our Business Tax Registration Forms page.
What if I live in another state?
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.
I don't sell, but I do organize the event or show. What are my responsibilities?
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.
Keep and furnish to the department a listing of all participating vendors. Include their name, address, and phone number. This list may be furnished before the event or within 10 days after the event.
Note: To obtain the current rate for a particular city and a rate chart you may contact the Department at (573) 751-2836 or you may download a current sales tax rate table (listing all cities and counties) from the Department's Web site.
For more information pertaining to Special Events, contact the Tax Assistance Center nearest you.