Nebraska Reminds Taxpayers to Collect Tax at Craft Fairs

Wednesday, March 26th, 2014

 
 
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Nebraska
General

The Nebraska Department of Revenue recently issued a reminder that sales tax applies to sales made at craft fairs and similar events.

Persons selling tangible personal property at craft fairs, art shows, flea markets, trade shows, and similar events must collect tax on sales. It does not matter if the Internal Revenue Service considers the seller's activity to be a hobby or a recreational activity. Unless the seller only sells exempt items such as fruits, vegetables, or bakery items, the seller must get a sales tax permit and collect sales tax.

These sellers must separately state the charge for sales tax on their receipts. Sellers are generally not allowed to advertise or imply that they will assume or absorb the sales tax or that they will not add the tax to the selling price. There are limited exceptions to this rule for sales of prepared food or admissions.

http://www.revenue.nebraska.gov/news_rel/mar_14/Sales_Tax_Craft_Fairs_3-20-2014.pdf


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TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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