Form Gt-800040 - Sales And Use Tax On Trade Show And Convention Exhibitors printable pdf download

Sales and Use Tax on

GT-800040

R. 12/17

Trade Show and Convention

Exhibitors

Definitions

Convention Hall - Includes exhibition halls, civic centers, stadiums, theaters, performing arts

centers, recreational facilities, and auditoriums, whether publicly or privately owned.

Exhibitor - Any person who enters into a written agreement to display tangible personal property

or services during the trade show, exhibition, or convention.

Trade Show and Convention - A meeting of limited duration of individuals with organizational ties

or similar interests. One of the purposes of the trade show or convention is the displaying of products

or services or sharing information on them, without a major purpose of making retail sales of tangible

personal property.

What is Taxable?

The sale of tickets or passes to attend a trade show, exhibition, or convention is subject to sales tax

as an admission. The sponsor, organizer, or ticket agent collecting the admission is responsible for

collecting and reporting sales tax and applicable discretionary sales surtax on the admission

charge.

All sales of taxable items and services made within a trade show, exhibition, or convention are

subject to Florida sales tax and surtax, unless the sale is specifically exempt. Promotional

materials and items that are provided at no charge by the exhibitor are subject to Florida sales or

use tax and surtax.

What is Exempt?

When space is subleased to a trade show, exhibition, or convention in a convention hall, exhibition

hall, or auditorium, the sponsor who holds the prime lease is subject to sales tax and surtax on the

rental payments for the prime lease and the sublease is tax exempt.

Who Must Register to Collect Tax?

Whether an exhibitor is required to register to collect sales tax and surtax is dependent on the

terms of the written agreement between the exhibitor and the sponsor or organizer regarding the

sale of items or services at the event or as a result of the event.

Any exhibitor who displays tangible personal property or services at a trade show, exhibition, or

convention must register as a dealer and collect and report sales tax and surtax on sales of

taxable property or services when the written agreement authorizes an exhibitor to make:

•

Retail sales in Florida of taxable tangible personal property or services; or

•

Mail order sales of taxable tangible personal property or services to Florida

customers.

Registered exhibitors and dealers who make taxable retail sales during a trade show, exhibition, or

convention must collect sales tax and surtax from the purchaser at the time of sale.

An exhibitor who conducts no other business activity in Florida that requires registration does not

need to register when the written agreement:

•

Prohibits the sale of taxable tangible personal property or services; or

Florida Department of Revenue, Sales and Use Tax on Trade Show and Convention Exhibitors, Page 1

Form Gt-800040 - Sales And Use Tax On Trade Show And Convention Exhibitors

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