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If I am registered, why must I sometimes pay tax at an event instead of when I file my form ST-1?

Answer #402 -- ( Published 11/08/2005 09:44 AM | Updated 07/12/2017 10:39 AM )

If I am registered, why must I sometimes pay tax at an event instead of when I file my form ST-1?

Collecting tax at an event ensures that the local government where the event is held receives the money that is due them. If you are a registered retailer and you pay tax to a collection agent at a special event, the following steps describe how to file your Form ST-1 for the tax period during which the special event took place:

  • Include the receipts from the special event in your total receipts reported on Line 1.
  • Enter the total amount of the receipts, including tax, from the special event on Line 15 (other) of Schedule A. Identify this figure as "special event collections." Enter the sum of your total deductions, including tax, on Line 2.
  • Figure the tax due based on the resulting amount of receipts on Line 3.
  • If you are required to file Form ST-2, do not report the receipts from the special event on your ST-2.
  • Do not show any tax you paid at the event as a credit on the front of your return.

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