Is sales tax the only tax I owe when I participate at a fair, festival, flea market, or craft show?

No. However, sales tax is often the only tax the Department collects at the event. If you are not an Illinois resident, income tax may also be collected. If you are an Illinois resident, report your income from sales on your Illinois Individual Income Tax return. Illinois payroll tax (withholding) is also due for wages paid to employees at these events. You must remit any taxes not collected by a Department representative at the event directly to the Illinois Department of Revenue.

If you have additional inquiries, you may submit them to the Questions, Comments, or Request form.