Fairs, flea markets, circuses, carnivals, etc

# A.

Any person selling tangible personal property at fairs, flea markets, carnivals, circuses, etc. must hold a certificate of registration to collect the sales tax and is required to collect and remit the tax on all such sales. For purposes of collection of the tax, no distinction is made between profit and nonprofit vendors. Persons selling at fairs, flea markets, carnivals and circuses do not qualify for the "occasional sale" exemption set forth in 23VAC10-210-1080. Any person selling at a fair, flea market, carnival or circus should contact the department to obtain a certificate of registration for purposes of making sales at the fair, flea market, etc. However, nothing contained in this section shall prohibit the department from authorizing sponsors or operators of fairs, carnivals, flea markets, circuses, etc. to remit the tax collected by persons selling at such events. Any operator or sponsor seeking authorization to remit tax on behalf of participants must apply in writing to the department.

# B.

Tangible personal property used or consumed in operating fairs, flea markets, circuses, amusement parks, etc. is subject to the tax at the time of purchase. If the property is purchased outside of Virginia, the purchaser is liable for the use tax. A credit against use tax liability may be allowed for sales or use tax paid to another state or its political subdivision. (See 23VAC10-210-450.)

Last amended: Historical Notes Derived from VR630-10-38; revised July 1969; January 1, 1979; amended, eff. January 1, 1985.

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