Sales Tax for Authors Selling Books at Events: A Plain Walkthrough

This is not tax advice. Rules differ by state and change. Confirm everything on your state revenue department’s site before you collect a dollar.

The five step model

1. Register if your state requires a seller’s permit or vendor license for retail sales.
2. Learn the rate for the event location. The combined city and county rate often differs from your home rate.
3. Collect the tax in your payment app, or track cash tax carefully.
4. Remit on the state’s schedule. Tax you collect is not tip money.
5. Keep records: event name, date, taxable sales, and tax collected.

Some states have an occasional sale or special event route with thresholds. Do not assume you qualify. Read the current publication.

Before every new city or out of state table

• Do I need a transient or special event vendor license here?
• What is the rate for this venue today?
• Is the organizer handing out a special event tax form?
• Is my payment app set for this location, not last month’s fair?

A Wisconsin example

Wisconsin vendors can start with the Department of Revenue’s My Tax Account and its event vendor page, and with Publication 228. Illinois has a fairs and special events page and uses MyTax Illinois. Check the current forms on each state’s site.

Keep revenue and tax separate

Tax passes through you. Do not count it as revenue and do not be surprised by it at filing time. Photograph the end of day summary from your payment app before you pack up. It gives you daily gross, tax collected, and the cash and card split.

Where to look for your state

The Author Events Field Guide ($34) includes a list of the official tax authority for all 50 states and DC, with an event vendor note for each one, plus the day-of records template.

Get the Author Events Field Guide

I’m Andrew Drasen. I am an author, not an accountant. Ask your state or a tax professional about your case.