Sales and Use Tax for Special Events

Special events are held in a Tennessee communities and usually last for a short time periods, featuring a theme such as arts and crafts, home show, or a holiday themed event, where vendors are available in a concentrated geographical location.

• What is a special event?
• I am a promoter of a special event in Tennessee. What are my responsibilities regarding taxes from the event?
• I participated as a vendor in an event. How do I remit sales tax?
• What if I am already registered with the Tennessee Department of Revenue, but I participated another event as a vendor?