Tax Form

Under Illinois law, 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.

Out-of-state vendors may participate in Illinois events provided they remit Illinois sales tax to us by completing Form IDOR-6-SETR, Special Event Tax Collection Report and Payment Coupon. This also applies to Illinois vendors who are not required to be registered with the Illinois Department of Revenue.

Please download and complete the Special Event Tax Collection Report and Payment Coupon below and submit within 10 days after the close of the event (no later than May 28, 2025).

For more information, you can visit the Illinois Dept. of Revenue https://tax.illinois.gov/individuals/fairs.html

*Please call Ms. Wagner at the Illinois Department Of Revenue Special Events at 847-294-4475 with any and all questions regarding this.

Illinois Special Event Tax Form

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