Sales Tax and Special Events

A sponsor is a person who runs the show or event.

Sponsors of special events such as craft and art shows are responsible for notifying the Department of the event and providing a list of the vendors to the Department.

The online form is completed by the sponsor of the show or event.

A packet will be sent to the sponsor before the show or event. It includes:

• a report for the sponsor to complete and return

• a temporary permit for each vendor who does not have a regular Iowa sales tax permit number

Once the report has been submitted and the permits distributed, the sponsor’s responsibility ends.

A vendor is a person who sells the product.

Each vendor must return his or her temporary permit with the sales tax collected to the address on the permit within 10 days of the event.

Vendors who have regular Iowa sales tax permits will report their sales and tax collected on their returns as usual.

Vendors who need temporary sales tax permits should call Cheryl at 563/386-6484 x1 or fax her at 563/386-5201.

Not sure if you need a permit? E-mail or call Taxpayer Services at 1-800-367-3388.

An exhibitor shows/demonstrates products.

Exhibitors who do not sell products do not need sales tax permits; however, they still need to contact the sponsor or Cheryl at 563/386-6484 x1 or fax at 563/386-5201.