Special Event Sales Tax Info
Special Event Promoter’s Sales Tax Information
A promoter or organizer of a special event is required to register for sales tax collection with the Sales and Use Tax Section. The promoter or organizer is also required to provide each vendor special event tax reporting forms and any other information which may be required. To obtain an application for Special Event Promoter, reporting forms provided by the promoter or organizer to each special event vendor, and envelopes, please contact the Sales and Use Tax office at 501-683-5560.
A special event means an entertainment, amusement, recreational, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold. Special events include, but are not limited to, music shows and events; auto shows; boat shows; gun shows; knife shows; home shows; craft shows; flea markets; carnivals; circuses; bazaars; fairs; and art or other merchandise displays or exhibits. A copy of Arkansas Code Ann. § 26-52-518 which defines a special event, a promoter or organizer, and special events vendors is included on the following page.
The sales of tickets or admission fees to the event are subject to state and local sales tax. The furnishing of camping spaces is subject to the 2% Tourism Tax in addition to state and local sales tax. If tangible personal property (tables, tablecloths, chairs, etc.) is rented to the vendors, the 1% Short Term Rental Tax must be collected in addition to the state and local sales tax. Charges for parking are also subject to state and local tax.
The current state sales tax rate is 6.5%. Local sales tax is also to be collected with the rate dependent on the location of the event. The local sales tax rates are available by following the link to the Sales and Use Tax Section on our website: http://www.dfa.arkansas.gov/Pages/default.aspx. If you sold alcoholic beverages of any kind at the event you must collect and remit Sales Tax on these sales.
The special event vendors are required to file daily reports with the promoter or organizer and remit the daily sales tax along with their completed forms. An Envelope is provided to the promoter to enclose the form and payment for each day.
Within thirty (30) days following the event, the promoter or organizer is required to forward all the daily reports and payments to the Sale and Use Tax Section. If the promoter fails to transmit the reports and payments, the promoter will be liable for the failure to remit the taxes due which they have collected from the special event vendors. The promoter or organizer should transmit to the Sales and Use Tax Section all the daily forms and payments collected from each special events vendor in the enclosed self addressed postage paid envelope. The promoter will need to provide a vendor list of all vendors who attended/participated at the special event.
If you have additional questions, please contact the Sales and Use Tax Section, P. O. Box 3566, Little Rock, Arkansas 72203-3566, phone number 501-683-5560 and email firstname.lastname@example.org.
26-52-518. Special events.
(a) As used in this section:
(1) “Person” means a person as defined in § 26-52-103;
(2) “Promoter” or “organizer” means a person who organizes or promotes a special event which results inthe rental, occupation, or use of any structure, lot, tract of land, motor vehicle, sample or display case, table, or any other similar items for the exhibition and sale of tangible personal property by special events vendors;
(3)(A) “Special event” means an entertainment, amusement, recreation, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold.
(B) Such special events shall include, but are not limited to:
(i) Auto shows;
(ii) Boat shows;
(iii) Gun shows;
(iv) Knife shows;
(v) Home shows;
(vi) Craft shows;
(vii) Flea markets;
(xi) Fairs; and
(xii) Art or other merchandise displays or exhibits.
(C) Such special events shall not include any county, district, or state fair or the four states livestock show that has been approved, pursuant to the rules and regulations of the Arkansas Livestock and Poultry Commission, to receive state funds; and
(4) “Special event vendor” means a person making sales of tangible personal property at a special event within the State of Arkansas and who is not permitted under § 26-52-201 et seq.
(b)(1) Special event vendors shall collect sales tax from purchasers of tangible personal property and remit the tax daily, along with a daily sales tax report, to the promoter or organizer.
(2) The isolated sale exemption found in § 26-52-401(17) shall not apply to sales of tangible personal property at special events.
(c) Promoters or organizers of special events shall register for sales tax collection with the Director of the Department of Finance and Administration and shall provide to special event vendors special event sales tax reporting forms and any other information which may be required by the director.
(d) Special event vendors shall file daily special event sales tax reports with organizers or promoters during the special event and remit daily sales tax due along with the daily report.
(e) Within thirty (30) days following the conclusion of the special event, the organizer or promoter shall forward all daily reports and payments to the Department of Finance and Administration along with a completed sales tax report combining all taxable sales and sales tax due.
(f)(1) Promoters and organizers shall not be liable for unreported taxes of special event vendors.
(2) Promoters and organizers shall be liable for their failure to remit to the director sales taxes which are remitted to them by special event vendors.
(3) Promoters and organizers shall be subject to applicable penalty and interest impositions.
History Acts 1995, No. 370, § 1; 1997, No. 137, § 1; 1997, No. 1256, § 1.
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