Sales tax at markets, state by state.

• Alabama sales tax license (My Alabama Taxes) (Alabama Department of Revenue): Sellers register their retail business with the Department through the My Alabama Taxes portal to get a sales tax license. The Department's rules say peddlers making retail sales must get a license and may be required to post a bond if they have no fixed place of business. The registration page does not describe a separate temporary event license. Official page
• Sales tax on admission to arts and crafts shows (Alabama Department of Revenue): Alabama's rule on places of amusement lists arts and crafts shows and art shows (fairs) as exhibitions whose admission receipts are subject to sales tax, collected separately from the customer. A free-entry market is not addressed by the rule. Official page

For organizers: Huntsville's retail license schedule lets the sponsor of a flea market or craft show buy one license and agree to account for every vendor's gross receipts, with a bond the Finance Department may require to secure license and sales taxes owed to the city. Where the sponsor does not hold the license, vendors need their own, and a sponsor allowing sales on its premises must see proof of a valid license. Official page

For organizers: Mobile requires the organizer of any event with sales to hold a Special Event Revenue License and a tax bond or certified funds, hand each vendor a tax envelope, and return the completed envelopes to the Revenue Department within ten days after the event. Official page

City permits: Birmingham, Huntsville, Mobile, Montgomery

• No Alaska state sales tax; Anchorage collects only specific sales and excise taxes (Alaska Department of Revenue, Tax Division; Municipality of Anchorage Treasury Division): The Alaska Tax Division states that Alaska has no state sales and use tax but some local jurisdictions impose local sales taxes. The Municipality of Anchorage Treasury Division lists the municipal sales and excise taxes it administers: room tax, cigarette and tobacco tax, rental vehicle tax, a retail sales tax on marijuana, a motor fuel excise tax and a retail sales tax on alcoholic beverages. No general retail sales tax appears on that list, so a vendor of ordinary goods has none to collect under the pages read; vendors selling alcohol, marijuana or tobacco products do. The Assembly voted on March 18, 2025 to postpone a proposed 3% sales tax indefinitely. Official page

City permits: Anchorage

• Arizona Transaction Privilege Tax (TPT) license (Chandler tax filed with the state) (Arizona Department of Revenue): Chandler says businesses operating in the city may need a TPT license from the Arizona Department of Revenue, and that city tax is reported and paid to the state. Vendors at events apply with the Arizona Joint Tax Application (JT-1); a promoter can collect for vendors only with a central cash register system. Official page
• Arizona TPT license listing Glendale (Arizona Department of Revenue): Glendale's requirements overview tells sellers to hold an Arizona Transaction Privilege Tax license that lists Glendale as a tax jurisdiction. Official page
• Transaction Privilege Tax (TPT) license with Mesa region code (Arizona Department of Revenue and City of Mesa Tax and Licensing): Each independent vendor needs its own Arizona TPT license with the City of Mesa (ME) region code added, and the organizer lists license numbers on the vendor list. Organizers charging admission or selling directly may need a license too, and renting space to vendors can be taxable. Official page
• Promoter TPT license and vendor list (Arizona Department of Revenue): Promoters may take out a TPT license to collect and remit tax for participating vendors if a central cash register system is used. A promoter that charges booth rent, admission or sells food and drink on site can also owe TPT in other business classifications. Official page
• Special Event Temporary Privilege (Sales) Tax License and Arizona TPT license (City of Phoenix License Services and Arizona Department of Revenue): Vendors get an Arizona Transaction Privilege Tax license and file and pay online through AZTaxes.gov for all tax jurisdictions, including Phoenix. The city also lists a Special Event Temporary Privilege (Sales) Tax License application. Official page
• Arizona TPT license with Scottsdale (SC) region code (Arizona Department of Revenue): The guidebook says vendors who sell products, food or drinks at an event must hold a state TPT license with Scottsdale listed as a region code. Space rental, entry fees, advertising and out-of-state order-taking are taxable, and vendors with back taxes owed may be barred. Official page

For organizers: Under Arizona law (A.R.S. 42-1105 G), the operator of a swap meet, flea market, fair or similar event must keep a current list of the vendors selling there, with each vendor's name, business name and address; the Department of Revenue can require it. Official page

For organizers: Mesa requires the organizer to give the city a vendor list at least 14 days before the event, and a final list within 14 days after it, showing each vendor's business name, contact, TPT license number and goods; the organizer must also make sure food vendors hold all needed city, state and county permits. Official page

For organizers: Scottsdale requires the event applicant to give the city's Tax and License Division a list of participating vendors within 14 days after the event, with each vendor's TPT license number or its business name, address, email and phone. Arizona law also requires event operators to keep a current vendor list (A.R.S. 42-1105 G). Official page

City permits: Chandler, Gilbert, Glendale, Mesa, Peoria, Phoenix, Scottsdale, Tempe, Tucson

For organizers: Arkansas law (Ark. Code 26-52-518) requires the promoter or organizer of a special event to register for sales tax collection with the Department of Finance and Administration, give vendors the special event reporting forms, collect the vendors' daily reports and tax, and forward them within 30 days after the event. The Department says the promoter is liable for taxes collected from vendors that it fails to remit and must provide a vendor list of all vendors who participated. Official page

City permits: Little Rock

• Seller's permit or temporary seller's permit (California Department of Tax and Fee Administration (CDTFA)): California requires a temporary seller's permit for anyone selling at a location for under 90 days, and each temporary sales location is registered with its own start and end dates. Registration is online through CDTFA. Official page
• Seller information for the event operator (California Department of Tax and Fee Administration (CDTFA)): Most sellers of new or used goods hold a seller's permit, and a seller with an existing permit still registers a sub-permit for the temporary location. Sellers give the event operator their business details and permit number in writing, and CDTFA offers form CDTFA-410-D for this. Occasional sellers and sellers with only exempt sales may not need a permit. Official page

For organizers: Under CDTFA Publication 111, operators of swap meets, flea markets and special events may not rent space to a seller until they verify the seller holds a valid seller's permit, unless an exemption applies. Operators collect each seller's business name, address, phone, ID, items sold and permit number in writing, keep the records at least four years, and give them to CDTFA within 30 days of a written request. The page warns of a penalty of up to $1,000 per seller for missing records. Official page

For organizers: California law lets CDTFA require swap meet, flea market and special event operators to collect proof from each seller before renting space (a valid seller's permit, or a written statement that they sell nothing taxable), and to send CDTFA a vendor list when it asks. An operator who fails to comply can face a penalty of up to $1,000 per offense. Official page

City permits: Anaheim, Bakersfield, Berkeley, Chula Vista, Fremont, Fresno, Glendale, Huntington Beach, Irvine, Long Beach, Los Angeles, Oakland, Palm Springs, Pasadena, Riverside, Sacramento, San Bernardino, San Diego, San Francisco, San Jose, Santa Ana, Santa Barbara, Santa Clarita, Stockton

• Colorado Special Event License (Colorado Department of Revenue): Sellers need a special event license unless the event organizer has a license to collect tax for participating sellers. Apply with form DR 0589 plus ID by mail, and keep the copy as a temporary license until the official one arrives. Official page
• Special Event Sales Tax License (state) (Colorado Department of Revenue): Vendors at one-off events use the state Special Event Sales Tax Application (DR 0589): a single event license for one event, or a multiple event license for any number of events over two years. Mail it in or apply in person at a Taxpayer Service Center, including the Colorado Springs office. Vendors who already hold a standard Colorado sales tax license pay no fee. Official page
• Denver Special Event Sales Tax account (Denver Department of Finance, Treasury Division): All vendors at the event must collect and pay Denver sales tax. Denver-licensed vendors report event sales on their regular returns; other vendors register online for a Special Event Sales Tax account. Official page

For organizers: Colorado requires an event organizer to tell each participating seller which taxes and rates apply, and to give the Department of Revenue the names, addresses and special event license numbers of the sellers within 10 days after the event. An organizer with its own special event license can collect and remit tax for vendors. Denver's guide also makes the organizer responsible for checking that vendors hold the required Denver licenses. Official page

For organizers: The city's tax guide says the event coordinator must send the City Sales Tax Office a participant list (business and owner names, mailing and email addresses, phone, city sales tax license number) before the event, tell vendors to get licensed and collect city tax, and obtain a license and remit tax for any vendor who stays unlicensed. The city may require a cash bond, and the return is due by the 20th of the month after the event. Official page

City permits: Aurora, Boulder, Colorado Springs, Denver, Fort Collins, Lakewood

• Sales and Use Tax Permit (Connecticut Department of Revenue Services): A permit is required for individuals and businesses alike regardless of how many sales are made, except for casual or isolated sales. Register online through myconneCT, display the permit at the booth or table, and note that selling without one carries fines. Official page

City permits: Hartford, New Haven, Stamford

• Sales tax registration and Special Event Sales and Use Tax Return (FR-800SE) (DC Office of Tax and Revenue (OTR)): Vendors register online at MyTax.DC.gov before making taxable sales (Form FR-500) and file the special event return (FR-800SE) by the 20th of the month after the sales. OTR's instructions say vendors promoting or vending at a special event also complete Form FR-500B. Official page
• Special event registration (Form FR-500B) (DC Office of Tax and Revenue (OTR)): Promoters register each event online at MyTax.DC.gov using Form FR-500B and must tell vendors about their District tax obligations before the event. Official page

For organizers: Special event promoters give the Office of Tax and Revenue a preliminary list of vendors and exhibitors (names, addresses, tax IDs, representatives, phones) at least 30 days before the event and a final list within 10 days after it ends, and must tell vendors their DC tax obligations beforehand. Late lists cost $1,000 plus $50 per day, capped at $2,500 (preliminary) or $10,000 (final). Official page

City permits: Washington, DC

• Sales and use tax dealer registration (Florida Department of Revenue): Vendors who sell taxable goods or services must register with the state as a sales and use tax dealer to collect, report and remit tax. Registration must be done before starting business, and the page does not describe a separate temporary or special-event registration. Official page

For organizers: Florida's Department of Revenue says anyone selling taxable goods at a flea market must be registered as a sales tax dealer and collect and remit tax directly. Under that notice, market operators keep collecting tax on space rentals but are no longer required or authorized to remit vendors' sales tax. Official page

City permits: Cape Coral, Fort Lauderdale, Gainesville, Hialeah, Jacksonville, Miami, Orlando, Port St. Lucie, Sarasota, St. Petersburg, Tallahassee, Tampa

• Miscellaneous Sales Event report (Form FS-32) (Georgia Department of Revenue): Unregistered sellers collect tax at the rate of the county where the event is held, report taxable sales on Form FS-32, and pay the tax by check or money order. The form and tax go to the Revenue Agent on duty at the end of the event or are mailed within 3 days. Official page
• Sales and use tax registration (dealer) (Georgia Department of Revenue): Dealers register for a sales and use tax number and certificate of registration through the Georgia Tax Center and, after online submission, should receive the tax account number by email within 15 minutes. Registration does not require renewal while the business continues unchanged. Official page

City permits: Atlanta, Augusta, Savannah

• General excise tax (GET) license (Hawaii Department of Taxation): Vendors register once through Hawaii Tax Online or Form BB-1 and file periodic returns. The general rate is 4%, plus a 0.5% Oahu county surcharge through December 31, 2030, so vendors may pass on up to 4.712%. The pages read do not describe a temporary or event-only license. Official page

City permits: Honolulu

• Idaho temporary seller's permit (Idaho State Tax Commission): A general temporary permit works for any Idaho event, or an event-specific permit comes through the promoter; vendors with a regular seller's permit only need to register for the event. A seller can hold at most three temporary permits per calendar year before needing a regular seller's permit. Official page
• Register the event with the Tax Commission (Idaho State Tax Commission): Promoters register the event online before it happens, receive an Event ID by email to share with vendors, and must make sure every participant registers. Sales tax is also due on any admission the promoter charges. Official page

For organizers: Idaho promoters must register the event with the State Tax Commission before it takes place and are responsible for ensuring every participant registers. A penalty of $25 per participant, up to $1,000, can apply for not submitting the required form for an event, and the promoter must collect sales tax on any admission charged. Official page

City permits: Boise

• Illinois Retailers' Occupation Tax registration and special event reporting (Illinois Department of Revenue): Vendors must register with the Department of Revenue and collect tax at the event location's rate. If the event is registered with the Special Events Coordinator, vendors report with the Form IDOR-6-SETR coupon from the organizer; otherwise they file Form ST-1. Vendors who travel to events regularly register as changing location filers. Official page

For organizers: Anyone who promotes or organizes an event with vendors must send the Department of Revenue the event name, address, dates and a contact at least 30 days before it starts, then report each vendor (business name, owner, permanent address, Illinois account ID, event dates and location) by the 20th of the month after the event. Failure to file is a business offense with a fine up to $250. Official page

City permits: Chicago, Evanston

• Registered Retail Merchant Certificate (Indiana Department of Revenue): Merchants register through INBiz before selling and file sales tax returns on Form ST-103. Filing frequency depends on prior sales, with annual filing for under $1,000 in annual collections and seasonal filing allowed. Selling without a certificate is a misdemeanor. Official page

City permits: Fort Wayne, Indianapolis

• Iowa sales tax permit (no temporary permits) (Iowa Department of Revenue): Iowa issues no temporary tax permits, so vendors need a permanent permit and give the event sponsor their name, address and permit number. Exhibitors who only display products and do not sell need no permit. Official page

For organizers: Iowa treats anyone who runs a show, flea market, roadside stand or similar event with taxable vendor sales as an event sponsor. The sponsor registers the event on GovConnectIowa within ten days of the event being held and must identify all vendors making taxable sales, under Iowa Code section 423.33(3). Official page

City permits: Cedar Rapids, Des Moines

• Kansas sales tax registration or special event tax packet (Kansas Department of Revenue): Every retailer at the event needs a Kansas sales tax registration certificate or agrees to remit tax with the tax packet the event coordinator distributes. Registration for a Kansas sales tax number has no fee. Official page

For organizers: Kansas requires the event coordinator to request tax packets from the Department of Revenue 30 days before the event, give them to all participating vendors, and send the Department a vendor list (business name, address, owner, phone, email, Kansas tax ID) within 14 days after the event ends. Official page

City permits: Overland Park, Wichita

• Temporary Vendor Sales and Use Tax Return (Form 30A006) (Kentucky Department of Revenue): Vendors without an account report and remit tax on the temporary vendor return, due on the date shown on the form or when selling at the location ends. The department can require a bond, and the tax may be prepaid instead. Official page

City permits: Lexington, Louisville

• Louisiana sales tax account for special events (Form R-16019) (Louisiana Department of Revenue): Vendors register for a Louisiana revenue account on Form R-16019, marking the special-event boxes, and file the R-1029SE Special Events return. The state page says the state rate is 5% since January 1, 2025, and vendors must also contact local tax authorities for local rates. Booth and space fees are not subject to sales tax, but admission fees are. Official page

For organizers: Louisiana's Department of Revenue says promoters and event coordinators must notify the Department of the event and send a list of all participating vendors, including exempt vendors and display-only booths, at least 30 days before the event, with an updated list within 2 weeks after it, and must give vendors the Department's tax materials. Official page

For organizers: Louisiana's Department of Revenue says promoters of fairs, craft shows, flea markets and similar events must notify the Department of the event and provide a list of all participating vendors, including exempt ones and display-only booths, two weeks before the event. New Orleans additionally requires promoters of events with 3 or more vendors to post a sales tax performance bond. Official page

City permits: Baton Rouge, New Orleans, Shreveport

• Temporary Sales and Use Tax License (30 days) (Comptroller of Maryland): A vendor emails the event date, name and location plus business details to the Comptroller's temporary license desk (or calls 410-767-1543 or 410-767-5462) and collects the 6 percent or 9 percent Maryland sales and use tax, as the Comptroller states. Vendors at three or more events a year should register for a permanent license. Official page
• Flea market and show sales are taxable (Comptroller of Maryland): The Comptroller's tax tip says flea market sales are taxable like any other sale, a seller must get a license before collecting, and the license must be displayed where sales are made. A 30-day permit is available by phone from the Special Events Section; frequent sellers should get a permanent license through the Combined Registration Application. Official page
• Flea market and show sales are taxable (Comptroller of Maryland): The Comptroller says sales at flea markets are subject to the 6 percent sales and use tax like other retail sales, and a seller must hold a license before collecting it. A 30-day permit is available by phone from the Special Events Section at 410-767-1543 or 410-767-1531; frequent sellers should get a permanent license through the Combined Registration Application. Official page

For organizers: A show promoter may not let an exhibitor take part unless the exhibitor has given a photocopy of a valid Trader's License or an Exhibitor's Affidavit before the show. Exhibitors must display it, and the promoter must forward all Exhibitor Affidavits to the Comptroller's State License Bureau within seven days after the show. Non-compliance is a misdemeanor with a fine up to $100 or up to 30 days in jail. Official page

City permits: Annapolis, Anne Arundel County, Baltimore County, Baltimore, Bowie, Calvert County, Carroll County, Charles County, College Park, Frederick County, Frederick, Gaithersburg, Greenbelt, Hagerstown, Harford County, Howard County, Hyattsville, Laurel, Montgomery County, Ocean City, Prince George's County, Rockville, Salisbury, St. Mary's County, Takoma Park, Washington County, Westminster

• Massachusetts sales tax vendor registration (Massachusetts Department of Revenue): Show vendors register with the Department of Revenue as sales tax vendors and collect and pay sales tax on taxable sales, however rarely they sell in the state. Each vendor must give the show promoter their name, address and vendor registration number. Official page

For organizers: Anyone who rents or licenses space at a flea market, craft show or similar show where more than one vendor sells taxable goods is a promoter, whatever the number of shows. The promoter files Form PR-1 with the Department of Revenue at least ten days before the show opens, files a monthly Form PR-3 report within twenty days after any month with a show, may not let an unregistered vendor sell taxable goods, and must also be licensed by the Division of Standards if in business as a promoter. Official page

City permits: Boston, Cambridge, Worcester

• Michigan sales tax license or Concessionaire's Sales Tax Return (Form 5089) (Michigan Department of Treasury): Retailers collect 6% sales tax, and Michigan has no city, local or county sales tax. Vendors at more than two events a year must hold a sales tax license, registered online through Michigan Treasury Online or on Form 518. Sellers may begin selling before the license arrives but must remit tax from their first sale. Official page

City permits: Ann Arbor, Detroit, Grand Rapids, Lansing

• Minnesota sales tax registration and Operator Certificate of Compliance (ST19) (Minnesota Department of Revenue): Sellers must be registered to collect Minnesota sales tax and any local taxes before the event starts. Certain individuals who sell at one event per year of no more than three days with $500 or less in sales can skip registration by giving the operator a written statement. Booth space rentals are not taxable; admission to selling events is not taxable. Official page

For organizers: Minnesota law says that before an operator of a craft show, art fair, flea market or similar event rents space to a seller, the operator must have proof the seller is registered for Minnesota sales tax, or a written statement that no taxable items are sold or that the seller qualifies for the isolated and occasional exemption. Sellers use Form ST19 (Operator Certificate of Compliance). Operators keep the forms for at least three and a half years and can be fined $100 per noncompliant seller per day. Official page

City permits: Minneapolis, St. Paul

• Sales and use tax permit (retail, including one-time events) (Mississippi Department of Revenue): The Department says sellers of tangible goods at a retail miscellaneous or one-time event need a sales and use tax account number, and that even hobby sellers must collect sales tax. Businesses register online through the Department's TAP portal, and the permit packet is mailed afterward. The general rate is stated as 7%. Official page

For organizers: Mississippi's Department of Revenue says the operator or promoter of a flea market, antique mall or similar event is considered the seller and is responsible for collecting and remitting the sales tax collected by the vendors. A vendor who holds a retail sales tax permit does not report the event's sales under their own number but reports their individual sales to the promoter or operator. Official page

City permits: Jackson

• Missouri sales tax license for special events (Form 2643S) (Missouri Department of Revenue): Anyone selling retail to the public at a special event must collect Missouri sales tax and hold a sales tax license, even for a hobby. The license covers sales in all Missouri cities and counties, and vendors report the city or county breakdown of event sales when filing. Official page

For organizers: Missouri's Department of Revenue says event organizers do not sell, but all vendors who make retail sales must have their own Missouri tax ID number. Unregistered vendors should contact the Department 3 to 4 weeks before the event, so organizers should collect tax ID numbers before the event. Official page

For organizers: St. Louis requires the organizer to submit a list of every vendor with the special event application (business name, address, Federal ID or 501(c)(3) number, and what they sell) and to make sure all vendors have the proper permits. Missouri's Department of Revenue also expects organizers to see that every retail vendor has a Missouri tax ID number. Official page

City permits: Kansas City, Springfield, St. Louis

• No general state sales tax (Montana Department of Revenue): The Department of Revenue states that Montana does not have a general-use sales tax, so there is no state sales tax permit for market vendors. A local resort tax of up to 3% applies in designated resort areas to lodging, restaurants, bars and certain recreational facilities. Official page

City permits: Billings

• Nebraska sales tax permit for special events (Form 20) (Nebraska Department of Revenue): Promoters and resident sellers need a Nebraska sales tax permit, obtained by filing the Nebraska Tax Application (Form 20), and sellers must keep a copy at the event. Nonresident sellers should also have a permit, though in some situations a one-time special event reporting form is available through the Department. Sellers must collect state and local sales tax, and the Department may send a representative to check compliance. Official page

For organizers: Nebraska requires the promoter or operator to give the Department of Revenue the event dates, a contact name, address and phone, and a list of participating sellers (name, address, phone, Nebraska sales tax ID if available), by fax to 402-471-5929 or email to rev.events@nebraska.gov. Promoters must also pass on the Department's materials, give sellers the state and local tax rate, and collect sales tax on admission fees. Official page

City permits: Lincoln, Omaha

• One-Time Special Event Permit and vendor sales tax (Nevada Department of Taxation): The promoter registers through My Nevada Tax, uploads a vendor list and receives a one-time sales tax return form for vendors to complete before leaving. Vendors with their own Nevada sales tax account can report on their usual return. Official page
• Nevada seller's permit (Nevada Department of Taxation): Sellers apply to the Department of Taxation for a permit for each place of business, and file returns by the 20th of the month after each reporting period even if there were no sales. Official page

For organizers: Nevada requires promoters of one-time special events to register with the Department of Taxation at least two weeks before the event and supply a vendor list. The promoter collects each vendor's one-time sales tax return and payment before vendors leave, and collects and remits tax for vendors who have no Nevada sales tax account. Official page

City permits: Henderson, Las Vegas, North Las Vegas, Reno

• No general sales tax; Meals and Rentals Tax Operator's License for meals (New Hampshire Department of Revenue Administration): The state's Division of Economic Development lists New Hampshire as a state with no sales tax. Sellers of taxable meals, including booths at fairs and festivals and food trucks, must hold a Meals and Rentals license before opening, and caterers need a separate license for occasional serving at various locations. Official page

City permits: Manchester

• Business registration (Form NJ-REG) and Certificate of Authority for sales tax (New Jersey Division of Taxation and Division of Revenue and Enterprise Services): Vendors register online with Form NJ-REG and receive a New Jersey Certificate of Authority, which must be displayed at the table, stand or vehicle where they sell. Registered sellers then collect and remit sales tax; the Division's page gives the state rate as 6.625%. Official page

For organizers: New Jersey's flea market publication tells operators to inform every vendor using their space to sell taxable goods that the vendor must register with the state and collect and remit sales tax, and that vendors must display their Certificate of Authority. Space rent alone is not taxable, but rent that includes equipment such as tables is. Promoters of ticketed events have the separate admission tax duty listed above. Official page

City permits: Jersey City, Newark

• New Mexico business tax ID and gross receipts tax (New Mexico Taxation and Revenue Department): New Mexico charges gross receipts tax on the business rather than a sales tax collected from the buyer, though businesses commonly pass it on. Vendors register for a Business Tax Identification Number and file through the Taxpayer Access Point (TAP). Official page
• Gross receipts tax rate and special events note (New Mexico Taxation and Revenue Department): The rate combines state, county and municipal rates for the sale location and changes in July (or January in rare cases); look up Albuquerque's rate on the department's location code and rate map. The department notes that vendors at special events owe the tax. Official page

City permits: Albuquerque

• Certificate of Authority (regular) (New York State Department of Taxation and Finance): Show and entertainment vendors must get a regular Certificate of Authority; a temporary certificate is not available to them and the separate show-vendor certificate was discontinued. Apply online through New York Business Express. Official page
• Show promoter permit (Form DTF-723) for four or more shows a year (New York State Department of Taxation and Finance): Promoters in that group must register and display a Permit to Operate a Show at the entrance, and report each show afterward. Fewer than four shows a year means no state promoter registration. Official page

For organizers: New York State bars a show promoter from letting anyone sell taxable goods at a show unless the seller is registered with the Tax Department, and requires the promoter to make sure each vendor displays a valid Certificate of Authority. Starting with the fourth show a year, promoters must keep each vendor's name, address, certificate number and rent paid for three years and file Form DTF-727 after each show. Official page

City permits: Buffalo, New York City, Rochester, Syracuse, Yonkers

• Sales and use tax Certificate of Registration (specialty markets and events) (North Carolina Department of Revenue): Vendors register with the Department and must collect and remit sales and use tax. They give the market operator their name, permanent address and certificate number and must display a copy of the certificate. Selling without one can lead to onsite collection of tax by the Department. Official page
• Sales and use tax Certificate of Registration (specialty markets and events) (North Carolina Department of Revenue): Vendors must register with NCDOR and collect and remit sales tax on taxable sales. Sellers without a certificate risk the Department collecting tax on site. Official page

For organizers: North Carolina requires the operator of a specialty market or event to keep a daily list of every vendor selling there, showing each vendor's name, permanent address and certificate of registration number, and to keep those lists and vendor documents for at least two years. Operators must also require each vendor to show a valid certificate for inspection and to keep it displayed. Official page

For organizers: North Carolina requires the operator of a specialty market or event to keep a daily list of every vendor selling there, showing each vendor's name, permanent address and certificate of registration number, and to keep those lists and vendor documents for at least two years. Operators are also expected to check that vendors show a valid certificate. Official page

City permits: Asheville, Cary, Charlotte, Durham, Fayetteville, Greensboro, Raleigh, Wilmington, Winston-Salem

• North Dakota sales tax permit (North Dakota Office of State Tax Commissioner): The state's guidance says businesses selling taxable items apply for a North Dakota Sales Tax Permit through ND TAP. The special event reporting instructions say not all event attendees are required to have a permit, and vendors unsure should call the Registration Section at 701.328.1241. Official page
• Special event vendor list (North Dakota Office of State Tax Commissioner): The organizer submits a list of vendors, with their sales tax permit numbers where known, on the Special Event Vendor Reporting Form (Excel or PDF) to salestax@nd.gov. Vendors without a permit should not be turned away. Official page

For organizers: North Dakota requires the organizer of a special event with 25 or more vendors to submit a list of vendors to the Office of State Tax Commissioner within 20 days of the event. The organizer should ask vendors for their sales tax permit numbers, but vendors without a permit should not be turned away. Official page

City permits: Fargo

• Vendor's license (regular or transient vendor's license) (Ohio Department of Taxation): A transient vendor's license is issued by the Department of Taxation, while a regular vendor's license comes from the county auditor. Licensed vendors file sales tax returns on the schedule the department assigns them, even when no tax is due, and selling without a license can bring penalties. Official page

For organizers: Ohio law requires the owner, organizer or promoter of a fair, flea market, show or similar event with transient vendors to keep a record of each vendor's name, permanent address, vendor's license number and type of goods sold. Records must be kept four years and be open to the Tax Commissioner. Official page

City permits: Akron, Cincinnati, Cleveland, Columbus, Toledo

• Special event permit for promoters and organizers (Oklahoma Tax Commission): The organizer files the Special Event Promoter/Organizer Business Application with the Tax Commission. The state rule has the organizer give vendors report forms, collect their tax reports and tax, and file and remit within 15 days after the event. Official page
• Oklahoma sales tax permit, or reporting through the event organizer (Oklahoma Tax Commission): A vendor without its own Oklahoma sales tax permit counts as a special event vendor and reports and pays sales tax through the event organizer. Vendors who hold a permit give the organizer the permit number for the vendor list. Official page

For organizers: Oklahoma requires the organizer to apply for a special event permit, give vendors sales tax report forms, collect the reports and tax at the end of the event, and file and remit within 15 days afterward, along with a vendor list showing name, address, phone and sales tax permit number. The organizer is liable only for tax it actually collected from vendors. Official page

City permits: Oklahoma City, Tulsa

• No Oregon sales tax (Oregon Department of Revenue): Oregon says it has no general sales or use/transaction tax, so vendors at an Oregon market do not register for or collect sales tax. The exceptions the page names are a use tax on new vehicles bought out of state and certain taxes on specific services such as hotel or rental car bookings. Official page

City permits: Eugene, Portland, Salem

• Sales tax license or Transient Vendor Certificate (Pennsylvania Department of Revenue): Register through the Pennsylvania Online Business Tax Registration (myPATH). Transient vendors must notify the Department in writing of dates and locations before entering Pennsylvania. Official page

For organizers: Pennsylvania requires anyone who rents, leases or grants permission to use space at a show for taxable sales to hold a Promoter License, registered at least 30 days before the first show and renewed annually. The Department says a promoter has no filing obligation. Official page

City permits: Allentown, Philadelphia, Pittsburgh

• Sales permit, or Temporary Sales Permit at a show (Rhode Island Division of Taxation): Retail sellers need a sales tax permit from the Division of Taxation, which charges no fee. Vendors at a promoted show who lack one get a Temporary Sales Permit from the promoter, and flea market vendors register separately for a flea market vendor's permit. Official page

For organizers: A promoter must file a notice with the Division of Taxation at least ten days before each show and may not operate without the permit, which is issued without charge. The promoter may not let anyone sell taxable goods, services or food and drink without a valid retail sales permit, must collect sales tax from out-of-state vendors, and must file a monthly report within twenty days after the end of the prior month. Official page

City permits: Providence

• Retail License (South Carolina Department of Revenue (SCDOR)): Sellers register through MyDORWAY, collect the 6% statewide sales tax plus any local taxes, and file returns. SCDOR says selling without a valid license can bring fines up to $500 per occurrence. Unprepared food meant to be eaten at home is generally exempt from the state tax, while meals and drinks for immediate consumption are taxable. Official page

For organizers: SCDOR asks promoters and hosts to email it a list of participating vendors (name, business name, address, phone, email and Retail License number if provided) plus the event location, date and time, and whether the event charges admission. Vendors selling without a valid Retail License can be fined, and SCDOR provides a Retail License verification tool. Official page

City permits: Charleston, Columbia, Greenville

• Special event sales tax return (South Dakota Department of Revenue): Vendors need no license for most special events: those with a South Dakota sales tax license report on their next regular return, and those without file the special event return the organizer provides, while the Sturgis Rally and State Fair require a temporary license. All sales are subject to state and municipal sales tax, and tourism tax applies at spectator events but not farmers markets. Official page

For organizers: South Dakota asks organizers of any special event with retail vendors to notify the local Department of Revenue office about the event, so the Department can provide tax information and special event return forms for the vendors. There is no minimum vendor count. Official page

City permits: Sioux Falls

• Tennessee special event sales tax registration (Tennessee Department of Revenue): Each vendor registers for sales tax for the specific event: vendors with an existing Tennessee account ask the Department to add the event, and vendors without one submit the Special Event Vendor Registration. Vendors registered only for the event file a return due the 20th of the month after the event ends. Official page

For organizers: Tennessee treats the event promoter as a sales tax registrant for each event: the promoter registers the event location and dates with the Department of Revenue (marking the application as Special Event Promoter), receives a letter to hand to every vendor, and files and pays tax on taxable sales. Official page

City permits: Chattanooga, Knoxville, Memphis, Nashville

• Texas Sales and Use Tax Permit (Texas Comptroller of Public Accounts): Texas treats market sellers as engaged in business in the state, so they need a sales tax permit even for a temporary booth unless an exemption such as the occasional-sales exemption applies. Apply through the Comptroller's online registration, by mail or at a field office. Official page

For organizers: Under Texas Comptroller guidance, an event promoter must collect and remit sales tax on sales by vendors who lack an active Texas sales tax permit, unless those sales are exempt. For vendors claiming the occasional-sales exemption, the promoter needs a letter from the seller and both must keep records for four years. Official page

City permits: Amarillo, Arlington, Austin, Corpus Christi, Dallas, Denton, El Paso, Fort Worth, Frisco, Garland, Houston, Irving, Laredo, Lubbock, McAllen, McKinney, Plano, Round Rock, San Antonio, Waco

• Temporary Sales Tax License and Special Return (TC-790C) (Utah State Tax Commission, Special Events Unit): Each vendor needs a Special Event Taxpayer ID, which is given to each event promoter, and the Tax Commission issues the event-specific license and return once the promoter submits the participant list. The vendor files the return and pays within 30 days after the event ends, using the tax rate where the event takes place. Official page

For organizers: Utah's Tax Commission says the promoter of an organized special event must collect each vendor's name, address, phone, Special Event Tax ID, SSN, EIN or sales tax account number, product and email, and send the participant list (form TC-791) so the Commission can issue vendors' event licenses. As of April 2025 vendors need a Special Event Taxpayer ID to take part, and local licensing offices may check vendors' sales tax numbers. Official page

City permits: Provo, Salt Lake City

• Business tax account and license (Vermont Department of Taxes): Vendors must have a Vermont business tax account and license before making taxable sales, and should register at least one day before the event. Vermont charges a 6% sales tax on most goods and a 9% Meals and Rooms Tax on prepared food, including sales by vendors at farmers' markets and street fairs. Official page

For organizers: An event organizer must give the Department of Taxes a list of vendors at least one business day before an event where 25 or more vendors are expected, and send an updated list within seven days after the event if it changes. Fees charged to vendors for space are not taxable unless the fee is to rent items such as chairs or tables, and admission fees are subject to sales tax. Official page

City permits: Burlington

• Temporary Sales Tax Certificate/Return (Form ST-50) (Virginia Department of Taxation): Occasional sellers report and pay the sales tax they collected at an event on Form ST-50, due by the 20th of the month after the event. The form tells sellers who attend 3 or more shows a year to register for a permanent Virginia sales tax account. The rate is 6% in the Northern Virginia localities it lists, and the extra regional 0.7% is not charged on food bought for human consumption. Official page
• Permanent sales tax account for frequent event sellers (Virginia Department of Taxation (Virginia Tax)): Virginia Tax says vendors at more than three events a year must register a sales tax account, and seasonal sellers can register as a seasonal business so they file only for the months they sell. Registration is done online through Virginia Tax's business registration page. Official page
• Fairs and flea markets are not "occasional sales" (23VAC10-210-570) (Virginia Department of Taxation (Virginia Tax)): The regulation says sellers at fairs and flea markets must hold a certificate of registration and collect and remit tax, with no distinction between profit and nonprofit vendors, and they cannot use the occasional-sale exemption. It also lets the Department authorize a sponsor or operator to remit the tax for the vendors. Official page
• Temporary Sales Tax Certificate/Return (Form ST-50) (Virginia Department of Taxation (Virginia Tax)): Event vendors without a Virginia account report and pay the tax on the ST-50 return, due by the 20th of the month after the event. A seller who attends 3 or more shows a year must instead register for a permanent sales tax account. Official page

For organizers: For events with food vendors, the event sponsor must give the Commissioner of the Revenue each food vendor's name, mailing address, phone number and email address. The sponsor also needs a county business license, and participating vendors are expected to file the Virginia Temporary Sales Tax Certificate/Return. Official page

For organizers: Charlottesville's Special Event Regulations make the event sponsor responsible for food and beverage vending: the sponsor must provide documentation that all required licenses and permits (Health Department, ABC and the Commissioner of the Revenue) have been obtained, or the permit can be denied or revoked. For sales tax, Virginia's fairs and flea markets regulation lets the Department authorize a sponsor to remit vendors' tax and does not require a vendor list. Official page

For organizers: Virginia sales tax rules for fairs and flea markets say the Department of Taxation may authorize a sponsor or operator to remit the tax collected by the vendors at the event; an operator who wants that arrangement must apply to the Department in writing. The rule does not require a vendor list. Official page

For organizers: Under Loudoun's codified ordinance 840.035, a special event organizer must file with the Commissioner of the Revenue, at least 14 days before the event, a list of every itinerant vendor assigned a space or booth, and must tell each vendor they are responsible for collecting Virginia sales and use tax. The Commissioner provides a roster form. Official page

For organizers: If the sponsor holds a City Umbrella License for an event, it must file a final accounting with the Commissioner of the Revenue within 10 days after the event listing every merchant, peddler and vendor who actually conducted business. Vendors selling prepared food must also file and pay the City Meals Tax. Official page

For organizers: Norfolk's Commissioner of the Revenue asks event organizers to send a vendor list (name and details of every vendor selling food or merchandise) as soon as the event is known, using the City's Vendor Information Sheet, so vendors can be licensed before the event. Vendors not on the organizer's list cannot get a Special Event Business License. State rules for event sellers' sales tax are in Virginia's fairs and flea markets regulation. Official page

For organizers: For Town-sponsored public events, the Town's meals tax schedule lets an organizer pre-arrange the flat meals tax for all food vendors, in which case the organizer reports a vendor list and pays the total itself. It also asks organizers to send Finance a list of all prepared-food vendors 60 days before the event, with updates 30 days, 10 days and 5 business days before and again 5 business days after. Official page

City permits: Alexandria, Arlington County, Charlottesville, Chesapeake, Fairfax County, Fairfax (City), Falls Church, Fauquier County, Fredericksburg, Hampton, Herndon, Leesburg, Loudoun County, Manassas Park, Manassas, Newport News, Norfolk, Prince William County, Richmond, Roanoke, Spotsylvania County, Stafford County, Vienna, Virginia Beach, Winchester

• Retail sales tax (Washington State Department of Revenue): Sellers collect sales tax from customers and remit it as trust funds with their excise tax return. The state rate is 6.5% and the local rate varies by location, based on where the customer receives the goods. Official page
• Temporary Registration Certificate (Washington State Department of Revenue): Each certificate covers one event only. Register online or through a local field office, no earlier than six months before the event, and file the certificate form within 10 business days after the event; it cannot be filed online. Official page
• Business license application (Business Licensing Service) (Washington State Department of Revenue): Online applications take about 10 business days, plus 2 to 3 weeks if city or state endorsements are needed; mail takes up to six weeks. Official page

For organizers: A special event promoter (someone who organizes, operates or sponsors an event and contracts with vendors) must make a good faith effort to verify every vendor selling goods or services has a Department of Revenue tax registration number, put that requirement and a number field in written vendor contracts, keep each vendor's name, address and number for one year, and give the Department a vendor list within 20 days of a written request. Penalties include $100 per unregistered vendor, with exclusions for nonprofit-benefit events and events charging vendors $200 or less. Official page

For organizers: Seattle makes the event organizer responsible for obtaining the Trade Show license and listing all show participants on the application, and the Special Events Office also expects a vendor list 30 days before a permitted event. Official page

City permits: Bellevue, Seattle, Spokane, Tacoma, Vancouver

• Wisconsin seller's permit (Wisconsin Department of Revenue): Sellers register for a seller's permit online or on the Business Tax Registration application, then file sales tax returns. Vendors engaged in business with $2,000 or more of taxable sales in a calendar year must hold one. Permits last two years, seasonal sellers can get a permit valid only for the months they list, and out-of-state sellers at a Wisconsin event are liable for Wisconsin tax. Official page
• Sales tax on operator charges (booths, rentals, electricity) (Wisconsin Department of Revenue): Booth space rental alone is not taxable, but renting a free-standing booth, kiosk or other property, or charging for electricity, can be. Operators' taxable charges are subject to Wisconsin sales tax. Official page
• Wisconsin seller's permit (Wisconsin Department of Revenue): Sellers register for a seller's permit online or on Form BTR-101, then file sales tax returns even when no tax is due. Vendors should display the permit at events, and out-of-state sellers at a Wisconsin event are liable for Wisconsin tax. Official page

For organizers: Event operators must report every seller at a temporary event, including exempt sellers, to the Department of Revenue on Form S-240 within 10 days after the event ends, and the department asks for it before the event starts. A $200 penalty can apply for a first failure and $500 for each later one. Official page

City permits: Green Bay, Madison, Milwaukee

This page summarizes official state sources and isn't tax advice. Rules change; confirm with the state tax agency.

Every rule on this page comes from these official pages, checked on 2026-10-11. Details change; tell us at hello@bzar.app if something here is out of date.

1. https://www.revenue.alabama.gov/faqs/how-do-i-apply-or-register-for-a-sales-tax-number/
2. https://www.revenue.alabama.gov/wp-content/uploads/2021/12/810-6-1-.125.pdf
3. https://www.huntsvilleal.gov/wp-content/uploads/2024/12/2025_City-of-Huntsville-License-Fee-Schedule.pdf
4. https://www.cityofmobile.gov/uploads/250515104915CityofMobileEventsPermittingGuide-5.14.25.pdf
5. https://tax.alaska.gov/programs/programs/index.aspx?10002
6. https://azdor.gov/transaction-privilege-tax/special-events-craft-shows-trade-shows/vendors
7. https://www.glendaleaz.gov/Community/ApplyRegister-For/Special-event-application-process/Requirements-Overview
8. https://www.mesaaz.gov/files/assets/public/v/4/business-development/specialevent/city-of-mesa-special-event-handbook.pdf
9. https://azdor.gov/transaction-privilege-tax/special-events-craft-shows-trade-shows/promoters-special-events
10. https://web-prod.phoenix.gov/content/dam/phoenix/majoreventssite/documents/2025_special_event_permitting_resource_guide_August.pdf
11. https://www.scottsdaleaz.gov/docs/default-source/scottsdaleaz/tourism/special-event-guidebook.pdf
12. https://www.dfa.arkansas.gov/office/taxes/excise-tax-administration/sales-use-tax/special-event-sales-tax-info/
13. https://cdtfa.ca.gov/industry/temporary-sellers/
14. https://cdtfa.ca.gov/formspubs/pub111/sellers-and-vendors.htm
15. https://cdtfa.ca.gov/formspubs/pub111/
16. https://cdtfa.ca.gov/lawguides/vol1/sutl/6073.html
17. https://tax.colorado.gov/special-event-license
18. https://Tax.Colorado.Gov/sites/tax/files/documents/DR0589_07-2022.pdf
19. https://www.denvergov.org/files/assets/public/v/1/special-events/documents/info/2024-12-5_event-planning-guide-updated.pdf
20. https://tax.colorado.gov/special-event-sales-tax
21. https://coloradosprings.gov/system/files/2023-09/special_events_-_trade_shows_-_no._172.1.pdf
22. https://portal.ct.gov/drs/sales-tax/tax-information
23. https://otr.cfo.dc.gov/sites/default/files/dc/sites/otr/page_content/attachments/2025%20FR800SE%20instructions%20v1.0%20_Final_08262024.pdf
24. https://otr.cfo.dc.gov/node/1794936
25. https://floridarevenue.com/taxes/eservices/Pages/registration.aspx
26. https://floridarevenue.com/taxes/tips/documents/TIP_99A01-27.pdf
27. https://dor.georgia.gov/document/form/miscellaneouseventsfs-32pdf/download
28. https://dor.georgia.gov/tax-registration
29. https://tax.hawaii.gov/geninfo/licensing/
30. https://tax.idaho.gov/taxes/sales-use/permits/temporary-sellers-permits/
31. https://tax.idaho.gov/taxes/sales-use/guides-for-certain-groups/promoter-sponsored-events/
32. https://tax.illinois.gov/individuals/fairs.html
33. https://secure.in.gov/dor/files/gb102.pdf
34. https://revenue.iowa.gov/taxes/tax-guidance/sales-use-excise-tax/special-events-tax-permits
35. https://www.ksrevenue.gov/specialsalesevents.html
36. https://apps.legislature.ky.gov/law/kar/titles/103/025/060/
37. https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/how-can-i-register-with-the-louisiana-department-of-revenue-if-i-sell-items-at-special-events/
38. https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-are-the-responsibilities-of-a-promotor-or-an-event-coordinator/
39. https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/special-events-craft-shows-and-trade-shows/
40. https://services.marylandcomptroller.gov/taxes?id=kb_article_view&sysparm_article=KB0010107
41. https://www.marylandcomptroller.gov/content/dam/mdcomp/tax/legal-publications/tips/business/bustip14.pdf
42. https://services.marylandcomptroller.gov/taxes?id=kb_article_view&sysparm_article=KB0010150
43. https://www.marylandcomptroller.gov/businesses/new-business/business-licenses.html
44. https://www.mass.gov/technical-information-release/tir-10-21-trade-show-and-flea-market-promoters
45. https://www.michigan.gov/taxes/business-taxes/sales-use-tax/information/sales-tax-license-faq
46. https://www.revenue.state.mn.us/sites/default/files/2023-04/fs148.pdf
47. https://www.dor.ms.gov/business/business-tax-frequently-asked-questions
48. https://dor.mo.gov/faq/taxation/business/special-event-sales.html
49. https://www.stlouis-mo.gov/government/departments/public-service/special-events/permit/food-sales-service.cfm
50. https://revenue.mt.gov/taxes/general-sales-tax
51. https://revenue.nebraska.gov/sites/revenue.nebraska.gov/files/doc/info/6-515.pdf
52. https://tax.nv.gov/faqs/appeals-faqs-copy/
53. https://tax.nv.gov/wp-content/uploads/2024/05/Sales-and-Use-Tax-GeneraI-Info-1.pdf
54. https://www.nheconomy.com/why-new-hampshire/low-tax-burden
55. https://www.nj.gov/treasury/taxation/vendorpromoter.shtml
56. https://www.nj.gov/treasury/taxation/pdf/pubs/sales/anj15.pdf
57. https://www.tax.newmexico.gov/businesses/who-must-register-a-business/
58. https://www.tax.newmexico.gov/businesses/gross-receipts-overview/
59. https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/st/how_to_register_for_nys_sales_tax.htm
60. https://www.tax.ny.gov/pdf/publications/sales/pub750.pdf
61. https://www.ncdor.gov/taxes-forms/sales-and-use-tax/flea-market-specialty-market-or-other-event-information
62. https://www.ncdor.gov/taxes-forms/sales-and-use-tax/specialty-markets-or-other-events
63. https://www.tax.nd.gov/new-businesses-and-contractors/starting-new-business
64. https://www.tax.nd.gov/specialevents
65. https://tax.ohio.gov/help-center/faqs/sales-and-use-information-for-vendors-licensing-and-filing/
66. https://codes.ohio.gov/orc/5739.17
67. https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/13-90.pdf
68. https://oklahoma.gov/content/dam/ok/en/tax/documents/resources/rules-and-policies/agency-rules/Chapter65-2022.pdf
69. https://www.oregon.gov/dor/programs/businesses/Pages/sales-tax.aspx
70. https://www.pa.gov/agencies/revenue/resources/tax-types-and-information/sales-use-and-hotel-occupancy-tax
71. https://webserver.rilegislature.gov/Statutes/TITLE44/44-19/44-19-1.htm
72. https://rules.sos.ri.gov/regulations/Part/280-20-70-17
73. https://dor.sc.gov/tax-education/guides-flyers/events-festivals
74. https://dor.sd.gov/media/wo2bl1yu/specialevents.pdf
75. https://www.tn.gov/content/dam/tn/revenue/documents/taxpayer_education/misc/special-events.pdf
76. https://comptroller.texas.gov/taxes/publications/96-211.php
77. https://tax.utah.gov/business/sales-tax/other-sales-tax/specialevents/
78. https://tax.vermont.gov/business/industry/event-organizers-and-vendors
79. https://www.tax.virginia.gov/sites/default/files/taxforms/retail-sales-and-use/any/st-50-any.pdf
80. https://www.tax.virginia.gov/news/vendor-tips-fall-festival-season
81. https://law.lis.virginia.gov/admincode/title23/agency10/chapter210/section570/
82. https://www.tax.virginia.gov/sites/default/files/taxforms/retail-sales-and-use/any/st-50-october-2020-and-later-any.pdf
83. https://www.arlingtonva.us/files/sharedassets/public/v/2/parks-recreation/documents/special-events/special-event-checklist.pdf
84. https://www.charlottesville.gov/DocumentCenter/View/949/Special-Event-Regulations-PDF
85. https://www.loudoun.gov/DocumentCenter/View/116458
86. https://www.manassasva.gov/parks_culture_and_recreation/umbrella_license_for_event_merchants.php
87. https://www.norfolk.gov/2949/Special-Events
88. https://www.viennava.gov/files/assets/town/v/1/parks-and-rec/pdfs/special-events/town-of-vienna-special-event-meals-fee-schedule-2026-final.pdf
89. https://dor.wa.gov/taxes-rates/retail-sales-tax
90. https://dor.wa.gov/open-business/types-businesses/temporary-businesses
91. https://dor.wa.gov/open-business/apply-business-license
92. https://dor.wa.gov/forms-publications/publications-subject/tax-topics/special-event-promoters-requirements
93. https://www.seattle.gov/business-regulations
94. https://www.revenue.wi.gov/Pages/HTML/tempsell.aspx
95. https://revenue.wi.gov/DOR%20Publications/pb228.pdf
96. https://revenue.wi.gov/Pages/HTML/temevent.aspx