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SALES TAX

https://www.kansasstatefair.com/p/participate/commercial-vendors/commercial-vendor-info/sales-tax

Kansas imposes state retailer’s sales tax, plus applicable local taxes on the following:

Retail sale, rental or lease of tangible personal property
Labor services to install, apply, repair, service, alter or maintain tangible personal property
Admissions to entertainment, amusement or recreation places in Kansas

In general, all retail sales are subject to the Kansas Retailers’ Sales Tax. That includes businesses and individuals making retail sales of tangible property at the Kansas State Fair. In an effort to ensure that all vendors (Exhibitors and concessionaires) at the Kansas State Fair comply with the Kansas Statutes and to help create a level playing field for you, the Kansas Department of Revenue (KDOR) teams with the Kansas State Fair to assure all vendors selling tangible property are current with their Kansas state tax obligations.

Each vendor will be required to have a "Special Events" Sales Tax Clearance before participating in the State Fair. You may apply for the Tax Clearance beginning on/about June 30^th, 2024 at www.ksrevenue.org/taxclearance.html under "SPECIAL EVENTS".

KDOR is made aware of those signing a contract to participate in the State Fair. Collection efforts on vendors not in compliance by KDOR accelerate. If required, actions may take place during the Fair. Therefore, your voluntary compliance is encouraged. To be successful, make certain this obligation is given full attention.

The Kansas Department of Revenue’s expectations of a Kansas State Fair vendor (Exhibitor or Concessionaire)

Make certain all past due taxes are filed and paid in full prior to you participating in the Fair

Have a current "Special Events" sales tax certificate and agree to remit the tax collected immediately after the event. (KSA 79-3608)

If you do not have a sales tax number because sales are made less than four times per year, stop by the fair office and acquire a special event sales tax packet. A sales tax certificate specific to the State Fair will be included.

If you sell more than four times per year in Kansas, you can apply on-line for a sales tax number at www.ksrevenue.org.

Be aware of the current sales tax rate for the 2024 Kansas State Fair. Current rates and bracket cards are found at http://www.ksrevenue.org/bustaxtypessales.htm.

If selling tangible personal property at the event have your records from sales at the event available during business hours. (A requirement of KSA 79-3609).

KDOR Agents will be on-site to answer questions and collect event taxes. Dates and times will be posted upon arrival to the event. Please cooperate fully with the KDOR Agent who may be in contact with you.

You may email your tax related question to Kdor_Special.Events@ks.gov ; fax to 1-866-743-4812 or mail to KDOR Special Events, 1883 W 21^st St N, Wichita, KS 67203-2104.Contact a KDOR Special Event Agent by calling 785-207-4972 in Wichita or 785-207-1572 in Kansas City.

If an exhibitor is out of compliance at any time prior to the beginning of the Fair, the Fair reserves the right to cancel the exhibitor’s contract with no refund issued.