FOR VENDORS ONLY

CHARGING TAX AT THE SHOW

 

ILLINOIS SALES TAX

A 10.25% sales tax must be charged on all products being sold in the State of Illinois and remaining in this State. It is each exhibitor’s responsibility to collect and remit this sales tax. If a product is sold in the State of Illinois, but shipped to the buyer who resides outside of Illinois, no sales tax needs to be collected. If an out-of-state buyer purchases a work of art and takes possession of it within the State of Illinois, then sales tax must be collected.

Sales tax charged on goods sold during SHOW of HANDS Holiday 2018 must be filed with the Special Events Bureau of the Illinois Department of Revenue (see address below). The IDOR-6-SETR is available at the bottom of this page. This form is intended for anyone out-of-state, or anyone who is in-state that does not already have a valid Illinois Business Tax Number. Any questions regarding this Sales Tax should be directed to IDOR. Those exhibitors who have a valid Illinois Business Tax Number should file according to the requirements set by IDOR and your company.

NOTE TO OUT-OF-STATE EXHIBITORS

If you participate in three or more trade shows, art fairs, etc. based in Illinois a year, you must apply for an Illinois Business Tax Number. Once you are registered, you will receive a ST-1 Form along with payment instructions. If you participate in less than three trade shows, art fairs, etc. based in Illinois a year, you must use the Special Event Form, which is located at the bottom of this page.
You should return the completed form and sales tax monies within ten (10) days after the end of the show to:

Illinois Department of Revenue
Attn: Barbara Wagner
Special Events Coordinator
9511 Harrison Avenue
Des Plaines, IL 60016
Tel: (847) 294.4475
Fax: (847) 294.4214