Florida - Sales Made by Trade Show Exhibitors - What are your Responsibilities - The SALT Group®

State and Local Tax Services - Accounts Payable Review, State Audit Representation



		For Immediate Release October 29, 2004 Florida – Sales Made by Trade Show Exhibitors – What are Your Responsibilities? The Florida Department of Revenue addresses Taxpayers’ concerns on the collection of sales tax at trade shows. Trade show exhibitors are not required to collect sales and use tax on orders taken on property to be delivered outside of Florida by U.S. mail or common carrier, regardless of whether the seller received full payment for the goods at the trade show. Tax must be collected on orders that will be delivered to a Florida address. In addition, all sales made by exhibitors during the trade show are taxable when the goods are accepted by the purchaser at the show. Exhibitors that are authorized to make retail sales, having entered into an agreement authorizing the display of tangible personal property or services at a convention or trade show in Florida, are required to register as dealers and collect the appropriate tax. Exhibitors whose agreements prohibit the sale of tangible personal property or services are not required to register as dealers. Exhibitors whose agreements authorize the sale at wholesale only of tangible personal property or services must obtain a resale certificate from the purchasing dealer. These exhibitors are not required to register as dealers. If you would like additional information on this topic or have any questions, please contact Don Behel, Regional Vice President - Sales & Use Tax Group at (615) 851-5555. E-mail dbehel@thesaltgroup.com Back to Main News Page



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