Sales Tax

     Collecting sales tax is a little extra work but worth it.  By collecting sales tax you stay out of trouble with the state revenue department, look more professional and, can buy wholesale. Each state has different forms, tax rates and reporting schedules.

Alabama's Department of Revenue home page is   www.ador.state.al.us/.  The form you use to file your sales taxes can be found at www.revenue.alabama.gov/salestax/stforms.html..   The rate is 4%.  However, always verify any figures we give you as they are subject to change. You can call them at (334) 242-1170.

Florida charges $5 for a sales tax number for Florida residents.  Non-Florida residents are free.  If the tax collected monthly is less than $100 you can ask to be put on a quarterly report basis.  If you are doing one or two shows, you do not need a sales tax number.   Go to the closest Department of Revenue office and fill out a Subjectivity Number form. This will allow you to report and pay sales tax on that one (or two) event you are doing without a tax number.  For more information or to request an application for a sales tax number call 1-800-352-3671 or go on line at sun6.dms.state.fl.us/dor/taxes/business_opp.html. Forms can be downloaded from sun6.dms.state.fl.us/dor/forms/download . Florida sales tax ranges from 6% to 7%, depending on the county.  

Georgia rates can change every quarter in their 150 counties.  If you do shows in Georgia several times a year, all you have to do is collect the appropriate tax, make out a check for that amount to Georgia Department of Revenue,  write in the bottom left hand corner of the check  "Miscellaneous Event Sales Tax"  and mail to Georgia Department of Revenue, 2082 East Exchange Plaza, Suite 120, Tucker, GA 30084.  If you plan on doing shows in Georgia on a regular basis you can register with the Department of Revenue.  It is free.  If you pay less than $200 in sales tax a month you only have to report it every quarter instead of monthly.  For more information call (770) 724-6500 or go to their website at http://rules.sos.state.ga.us/cgi-bin/page.cgi?g=DEPARTMENT_OF_REVENUE%2FSALES_AND_USE_TAX_DIVISION%2Findex.html&d=1 .  Forms can be downloaded at www.etax.dor.ga.gov/salestax/st3forms/st3_indx.shtml

Mississippi, general sales tax information can be found at www.mstc.state.ms.us/taxareas/sales/main.htm.  Payment can be mailed to State Tax Commission, Post Office Box 960, Jackson, MS 39205 by the 20th of the following month.  Tax rate is 7%. Their phone number is (601) 923-7015, fax (601) 923-7034 and to order forms call (601) 923-7015 or fax (601) 923-7034.

North Carolina does not charge for a sales tax number.  They are very flexible with their requirements.  If you do one show you will have to have a number, however, you can deactivate it after that show by calling them. Their website is  www.dor.state.nc.us/downloads/sales.html.   Order forms online at www.dor.state.nc.us/request or call the forms line at (919) 715-0397.  The rate varies from county to county.

South Carolina has a sales tax rate ranging from 5% to 7% percent depending on the county.   The regular tax license is $50.  If you ask for an Artists and Craftsmen License it will only cost $20.  This is a one time fee.  You will never have to pay it again.  Call (803) 898-5872 and you will be taken care of.  There are five office located around the state for your convenience.  If you have access to the internet, you will find all the information you need at www.sctax.org/Tax+Information/Sales+and+Use+Tax/default.htm

Tennessee residents can call in-state toll free at 800-342-1003, out-of-state callers may call (615) 253-0600.  Payment is due by the 20th of the following month at Tennessee Department of Revenue, Andrew Jackson State Office Building, Nashville, TN 37242.  Their website is   www.tennessee.gov/revenue/tntaxes/salesanduse.htm

Sales tax information on all other states can be found at http://www.aicpa.org/yellow/yptstax.htm or www.taxadmin.org/fta/link/forms.html