A 10.25% sales tax must be charged on all merchandise sold in the State of Illinois and remaining in this State. It is each vendor’s responsibility to collect and remit this sales tax. Please return the completed IDOR-6-SETR Form and sales tax monies within ten (10) days after the end of the event. The attached form provides information on what details are required and where to send the form.
If merchandise is sold in the State of Illinois and shipped to a buyer who resides outside of Illinois, then no sales tax needs to be collected in the state of Illinois. (It is recommended that the vendor retain all shipping receipts indicating an out-of-state destination.)
If an out-of-state buyer purchases merchandise in Illinois and also takes possession of it within the State of Illinois (e.g. at the Chicago Artisan Market), then the 10.25% sales tax must be collected.
Sales tax charged on merchandise during the Chicago Artisan Market must be filed with the Special Events Bureau of the Illinois Department of Revenue (see address below) using the IDOR-6-SETR/Special Event Tax Collection Form. This form is intended for anyone who does not have a valid Illinois Business Tax Number that is relevant for the location of the event. Any questions regarding this Sales Tax should be directed to the Illinois Department of Revenue, whose contact information can be found below. The form can be found here: Form IDOR-6-SETR (R-0316).
Those vendors who have a valid Illinois Business Tax Number should file according to the requirements set by Illinois Department of Revenue and your company.
If you participate in three or more trade shows, art fairs, etc. based in Illinois within a year, then you must apply for an Illinois Business Tax Number. Once you are registered, you will receive a ST-1 Form along with payment instructions.
If you participate in less than three Illinois trade shows, art fairs, etc. a year, you must use the IDOR-6-SETR/Special Event Tax Collection Form.Form IDOR-6-SETR (R-0316)
Some food vendors may quality for a lower tax rate. If you food is prepared for immediate consumption you do not qualify for a reduced rate. Please refer to the Illinois Department of Revenue Regulation or call the Illinois Department of Revenue at (847) 294-4200 to ask specific questions about your particular situation.
For questions regarding sales tax, IDOR-6-SETR/Special Event Tax Collection Form or if you should apply for an Illinois Business Tax Number, please contact the Illinois Department of Revenue at (847) 294-4475. You may also refer to their website: www.tax.illinois.gov