I am participating in a one-time special event in Illinois. How do I report sales tax?

If you sell items at flea markets, fairs, festivals, or craft shows, you are a retailer and you must collect and pay Illinois sales taxes. Whether this is a full-time business or a hobby, you are subject to the Illinois Retailers' Occupation Tax.

Reporting and remitting the sales tax you are required to collect is determined by the following:

  • If the Special Event Coordinator registers the event, you will be provided a registration and filing packet.
  • If the event is not registered by the Special Event Coordinator, you must register directly with IDOR and report and remit the tax collected by filing Form ST-1.
  • To determine if the event has been registered, contact the Special Event Coordinator at REV.SpecialEvents@Illinois.gov or call 1 847 294-4475.

Note: If you are a registered retailer and you pay tax to a collection agent at a special event, the following steps describe how to file your Form ST-1 for the tax period during which the special event took place.

  • Include the receipts from the special event in your total receipts reported on Line 1.
  • Enter the total amount of receipts, including tax, from the special event on Line 16 (other) of Schedule A. Identify this figure as "special event collections." Enter the sum of your total deductions on Line 2.
  • Figure the tax due based on the resulting amount of receipts on Line 3.
  • If you are required to file a Form ST-2 schedule, do not report the receipts from the special event on your ST-2.
  • Do not show any tax you paid at the event as a credit on the front of your return.

For more information on one-time special events, please see  PIO-28 - Taxes at Fairs, Festivals, Flea Markets, and Craft Shows.


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