What requirements are placed on persons who provide retail space at fairs, festivals, flea markets, craft shows and the like?

Any person who promotes, organizes, or provides retail selling space for concessionaires or other types of sellers at fairs, art shows, flea markets, or other similar events is required to file a report with the Illinois Department of Revenue that contains the following information for each vendor:

  • name of the vendor's business
  • name of the person or persons engaged in the vendor's business
  • permanent address of the business
  • account ID of the business
  • dates and location of the event

See  PIO-28 - Taxes at Fairs, Festivals, Flea Markets, and Craft Shows, for more details.

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