Don't cha just love the internet. Let's all kill the promoter. From
the Minnesota Sales and Use Tax Instruction Book. (Hope you had more
than $500 in sales but if you didn't hang the promoter I say :) ).
Operators of selling eventsBefore an operator of a county fair, craft
show, art fair, flea market, trade show, or similar selling event can
rent space to a person to sell at the event, the operator must have
written documentation from the seller that they hold a valid sales tax
registration, or a written statement from the seller that no taxable
items are being sold. Form ST19, Operator Certificate of Compliance, is
available for this purpose. You can find this form on our website at
www.taxes.state.mn.us.Anyone who pays consideration of any kind to sell
at such an event is considered to be in business and must collect sales
tax on all retail sales of taxable items unless it falls under the
"occasional sales" provision.Occasional sales provisions
applicable at flea markets and similar events.
Who needs to register? (continued)The law allows a seller at a flea
market or other similar event to qualify for the isolated and occasional
sales exemption if all of the following are met:• The seller
participates in only one event per calendar year that lasts no more than
three days;• The seller makes sales of $500 or less during the
calendar year; and• The seller provides a written statement to that
effect, and includes the seller's name, address, and telephone
number.An organizer can accept a written statement from sellers who make
isolated or occasional sales indicating that they meet the
above-mentioned criteria. The isolated and occasional sales provision
for businesses does not apply at these events.Penalty. Operators who do
not have Form ST19 or a similar written statement from sellers can be
fined $100 for each seller that is not in compliance for each day of the
selling event.Fact Sheet 148, Selling Event Exhibitors and Operators;
Revenue Notices 07-09 and 98-04.
Gary
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