Spotlight On: What is a Special Event?
A Special Event is defined as an event where RETAIL SALES:
- Are made by MORE than three sellers at a location OTHER than their normal business location(s)
AND - Occur NO more than THREE times in any calendar year
Examples include craft fairs, art walks, festivals, holiday markets, antique shows, and garage/yard sales.
Farmers markets and flea markets are NOT considered Special Events.
If you make sales at Special Events, you MUST first obtain a Special Event license.
Learn more about Special Events
View this week's tax tip here
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