Exhibitor Tax Information

+ Alabama

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Alaska

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Arizona

To participate as a vendor you will need to acquire a Transaction Privilege Tax (TPT) license. To obtain one, go to www.AZTaxes.gov and register online. This option enables vendors to register, file and pay the transaction privilege taxes online.

+ Arkansas

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ California

By signing this Application and License Agreement, I hereby certify that I hold a California Sellers Permit or I will register with the California State Board of Equalization to obtain an application for a Temporary Sellers Permit [No fee]. Call (800) 400-7115 or log onto www.boe.ca.gov to download forms. Attach copy of Seller’s Permit to this application.

+ Colorado

Exhibitors must have a Colorado Single Event Sales Tax License [$8.00 fee – valid for a single event] or a Colorado Multiple Event Sales Tax License [$16.00 fee – valid for 2 years]. For more information, please call (303) 866-5643 or log onto www.revenue.state.co.us for application.

+ Connecticut

All exhibitors must register with the State of Connecticut in advance of the show ($50 Fee). Forms must be submitted at least 3 weeks prior to the show (www.ct.gov/drs). For applications call 860.297.5962. Please fax your number to InterGem prior to the show.

+ Delaware

NO DELAWARE SALES TAX, but gross sales over $3,000 must be reported to the state after the show; Delaware business license is required.

+ Florida

Tax representative will be onsite on Friday to register exhibitors. Call 954.967.1000 for more information.

+ Georgia

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Hawaii

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Idaho

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Illinois

Register in advance by contacting the Illinois Department of Revenue at (800) 732-8866 or (847) 294-4475 OR log onto www.iltax.com. Application must be submitted 6 weeks prior to show. Please fax your tax number to InterGem prior to the show.

+ Indiana

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Iowa

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Kansas

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Kentucky

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Louisiana

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Maine

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Maryland

A Maryland Trader’s License is required unless: less than 10% of your annual gross income is derived from the sale of like goods AND you have not participated in more than 3 shows in the State of Maryland during the previous 365 days. In this case you will be required to complete an Exhibitor’s Affidavit Form provided to you at the show. Temporary Sales Tax IDs will be provided to you at show; must be displayed at booth.

+ Massachusetts

Exhibitors must register as a Massachusetts Sales and Use Tax Vendor prior to doing business in the state of Massachusetts. Applications may be obtained by calling the Massachusetts Department of Revenue at (508) 792-7300 x22545 or log onto www.dor.state.ma.us.

+ Michigan

A ‘Concessionaires Sales Tax Return and Payment’ (Form 2271) is required. Log onto www.michigan.gov/businesstax to download form or call (517) 636-4730 (press 6, then 4 on menu) for more info. If you participate in two 2 or more shows per year, you must register for a Permanent Michigan Tax ID Number.

+ Minnesota

Exhibitors must be registered prior to setting up at the show. Call OR write to the Dept. of Revenue, Mail Station 4410, St. Paul, MN 55416; ask for “Form ABR”. Log onto www.taxes.state.mn.us for more information.

+ Mississippi

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Missouri

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Montana

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Nebraska

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Nevada

Unless your business is registered in the state of Nevada, a “One Time Tax Return” will be provided at the show. Nothing is required in advance UNLESS you do more than 2 events within 12 months in Nevada. In this case, a Nevada State Tax Registration is required. All taxes are collected on site; turn in all tax monies to the Show Manager. For more information, please call (702) 486-2300 or log onto www.tax.state.nv.us.

+ New Hampshire

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ New Jersey

Registration is required to do business in New Jersey. Please note that all corporations, LLC’s and limited partnerships must register using their New Jersey Business Entity ID and EIN. If you are registering a partnership or proprietorship, you must provide either your SSN or EIN. This number will serve as your business tax ID in New Jersey. Call 609-292-6400 or log onto www.njportal.com/DOR/BusinessRegistration to download forms.

+ New Mexico

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ New York

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ North Carolina

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ North Dakota

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Ohio

Exhibitors must have a TRANSIENT VENDORS LICENSE, which may be used in ALL Ohio counties, at a one-time fee of $25. License will remain valid until business is closed or there is a change in ownership. Call (888) 405-4089 for more information or log onto www.tax.ohio.gov to download forms.

+ Oklahoma

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Oregon

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Pennsylvania

Temporary Tax License is required; call Dept. of Revenue at 412.565.7540 (no fee for license).

+ Rhode Island

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ South Carolina

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ South Dakota

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Tennessee

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Texas

Exhibitors must supply InterGem with a photocopy of their Texas Sales Tax Permit prior to show. Call (972) 671-7166 or (800) 252-5555 for application or download form at www.window.state.tx.us [choose form AP-201]. Must be filed 6 weeks in advance of the show.

+ Utah

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Vermont

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Virginia

Temporary Sales Tax Returns will be provided on site; returns are to be filed after the show is complete. Call (703) 912.4832 or log onto www.tax.virginia.gov for more information.

+ Washington

A Washington State Temporary Registration is required. You must apply 3 weeks in advance of EACH Seattle show you participate in. Call (800) 647-7706 (follow prompts to speak with a Tax Representative) or log onto www.dor.wa.gov to download forms [Fax ALL copies of all Licenses to InterGem prior to the show]. InterGem will obtain a License for the City of Seattle on your behalf.

+ West Virginia

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Wisconsin

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.

+ Wyoming

We do not conduct shows in this state. At this time, we are not aware of the tax requirements for this state.