A 10.25% sales tax must be charged on all art being sold in the State of Illinois and remaining in this State. It is each exhibitor’s responsibility to collect and remit this sales tax.
If a piece of art work is sold in the State of Illinois, but shipped to the buyer who resides outside of Illinois, no sales tax needs to be collected. It is recommended that the exhibitor retain all shipping receipts indicating an out-of-state destination. If an out-of-state buyer purchases a work of art and takes possession of it within the State of Illinois, then sales tax must be collected.
Sales tax charged on art sold during One of a Kind Show and Sale® must be filed with the Special Events Bureau of the Illinois Department of Revenue (see address below). The IDOR-6-SETR/Special Event Tax Collection Form will be available in the Show Office at the show. This form is intended for anyone Out of State or In State that does not have a valid Illinois Business Tax Number. Any questions regarding this Sales Tax should be directed to Illinois Department of Revenue.
Those exhibitors who have a valid Illinois Business Tax Number should file according to the requirements set by Illinois Department of Revenue and your company.
If you participate in three or more trade shows, art fairs, etc. based in Illinois a year, you must apply for an Illinois Business Tax Number. Once you are registered, you will receive a ST-1 Form along with payment instructions. If you participate in less than three trade shows, art fairs, etc. based in Illinois a year, you must use the IDOR-6-SETR/Special Event Tax Collection Form, which will also be available in the Show Office at the show.
You should return the completed form and sales tax monies within ten (10) days after the end of the show to:
Illinois Department of Revenue
Attn: Barbara Wagner
Special Events Coordinator
9511 Harrison Avenue
Des Plaines, IL 60016
Tel: (847) 294.4475
Fax: (847) 294.4214