What is the retailer's responsibility reporting and paying tax at Fairs, festivals, flea markets, and craft shows?

You are responsible for collecting tax at the proper rate, paying the tax collected to the Illinois Department of Revenue, and reporting the tax for the correct location.

See  PIO-28 - Taxes at Fairs, Festivals, Flea Markets, and Craft Shows, for information on the retailer's responsibility of reporting and paying tax at these events.

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