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Sales and Use Tax:CONNECTICUT Sales Tax Rate is 6% Department of Revenue Services, Taxpayer Services Division, 25 Sigourney Street, Hartford, CT 06106-5032, 1-800-382-9463 (In-State) or 860-297-5962, http://www.ct.gov/drs/ Vendors at Flea Markets, Craft Shows, Fairs, Etc. Must Obtain a Connecticut Sales and Use Tax Permit You must obtain a Sales and Use Tax Permit from the Connecticut Department of Revenue Service if you will be selling at a flea market, craft show, trade show, antique show, fair, etc. in Connecticut even if you will only be making sales for one day. You must display the permit prominently in your booth or table. Form Reg-1 can be downloaded from the website and mailed or faxed or you can choose the fill-in online option. There is a $50 fee. MAINE Sales Tax rate is 5% Maine Revenue Services, 24 State House Station, Augusta, ME 04333-0024 207-287-2076, FAX: 207- 624-9694 http://www.maine.gov/revenue/salesuse/homepage.html There was no specific information on the Maine website about craft or art fair, flea markets, or any other kind of temporary selling space. You can download a form that seemed easy to fill out. There is also a detailed Sales Tax Reference Guide on the site, but I did not find it very helpful. MARYLAND Sales Tax rate is 5% Comptroller of Maryland, Revenue Administration Center, Annapolis, Maryland 21411-0001 410-767-1300, Toll Free in Maryland 1-800-492-1751 http://business.marylandtaxes.com/taxinfo/salesanduse/default.asp Flea Market Sales are Subject to Tax. Sales made at flea markets are taxable just like sales made elsewhere. Maryland has a single 5% tax rate applicable to virtually all salesYou can get either a 30-day permit or a permanent license. If you sell at only one or two flea markets a year, a 30-day permit should be sufficient. If you sell frequently, you can benefit more from a permanent license. Can I make sales on a "tax-included" basis? No. Maryland law requires vendors to state the tax separately. MASSACHUSETTS Sales Tax Rate is 5% Commonwealth of Massachusetts, Department of Revenue Services, PO Box 7010, Boston, MA 02204 (617) 887-MDOR, Toll-free in Massachusetts 1-800-392-6089, www.mass.gov/dor Are out-of-state vendors' responsibilities the same as in-state vendors' responsibilities? Yes. Out-of-state vendors generally have the same responsibilities as Massachusetts vendors. You will need to fill out form ST-1 Sales and Use Tax Registration. There is an online Application for Original Registration. You must have either your SS# or your EIN# to complete the process. NEW JERSEY Sales Tax Rate is 6% New Jersey Division of Taxation, Information and Publications Branch, P. O. Box 281, Trenton, NJ 08695-0281, 609-292-6400, e-mail: taxation@tax.state.nj.us, http://www.state.nj.us/treasury/taxation/index.html?publsut.htm~mainFrame Whether you sell products from your own shop, at flea markets, craft shows, by mail or from your home, you are doing business in New Jersey and must comply with the State's tax laws. New Jersey law requires all vendors, even seasonal businesses, to register with the State for tax purposes at least 15 business days before starting business. To register, a Business Registration Application (Form NJ-REG) must be filed. You will receive a New Jersey Certificate of Authority (Form CA-1) for sales tax if you have indicated on your application that you will collect sales tax or purchase materials for resale. The complete registration packet is 47 pages that can be downloaded at http://www.state.nj.us/treasury/revenue/forms/2000.pdf. NEW YORK Sales tax varies by locality. A complete table is available on the website. New York State Department of Taxation and Finance, PO Box 2107, Albany, NY 12220-0107 (518) 486-3292 Fax: (518) 473-9342 http://www.tax.state.ny.us A Show Vendor is anyone who displays for sale or sells taxable goods or services at a flea market, a craft fair, a coin show, an antique show, or any similar enterprise that occurs on either a regular or temporary basis. A show vendor does not have a permanent business location. You can file on line at http://www.gorr.state.ny.us/opal-permits_tax.htm and no fee is requested in this process. PENNSYLVANIA Sales Tax Rate is 6 % Local Sales Tax of 1% in Philadelphia and Allegheny. Pennsylvania Department of Revenue, Bureau of Business Trust Fund Taxes, P. O. Box 28091, Harrisburg, PA 17128-0901 (address for registration only Sales and Use Taxes), 717-787-1064 for business tax questions, http://www.revenue.state.pa.us/ Is a Sales Tax license necessary to sell taxable items at craft shows? Yes, generally a Sales Tax License is required to sell taxable craft items. There is no fee for a Sales Tax License. RHODE ISLAND Sales Tax Rate is 7% RI Division of Taxation Registration Section, One Capitol Hill STE 36, Providence, RI 02908-5829 (401) 222-2937 http://www.ri.gov/taxation/BAR The Rhode Island website has the entire registration process online, including paying the $10.00 fee. If you prefer, you can download the form and mail it in. VERMONT Sales Tax Rate is 6% VT Department of Taxes, 109 State Street, Montpelier, VT 05609-1401, Tel: 802-828-2551 Fax: 802-828-5787, email: vttaxdept@tax.state.vt.us, http://www.state.vt.us/tax/business.shtml Transient Vendors Transient Vendors are vendors who sell items for a limited time and have no permanent place of business at that location. Examples of places where transient vendor sales may take place are at fairs, bazaars, flea markets, art or craft shows, concerts. |