Special Events Unit
Utah State Tax Commission
210 North 1950 West
Salt Lake City, Utah 84134
1-800-662-4335, ext. 6303
For business registration information, go to utah.gov/business/.
A one-time event or an event that runs for 6 months or less where taxable sales are being made and sales tax must be collected. Special events fall under a variety of situations including sporting events, state and county fairs, festivals, antique shows, gun shows, food shows, art shows, auctions, mall kiosks, swap meets, conventions, hobby shows, concerts, seasonal stands in malls, and other similar events.
All vendors participating in special events are required to obtain a Temporary Sales Tax License and Special Return from the Utah State Tax Commission. The license/return is only good for the event it is issued.
Temporary licenses are issued to each individual participant of a special event, or the promoter of a special event may receive a number of temporary licenses for the vendors participating in his or her show.
The licenses may not be used to purchase goods or services tax free for resale. To purchase items tax free for resale, vendors must obtain a permanent sales tax license.
Licensing is obtained by contacting the Special Events Unit in the Salt Lake Office at (801) 297-6303 or at 1-800-662-4335, ext. 6303. The Special Events Unit may issue temporary licenses for a period ranging from one day to six months.
The individual or business requesting a temporary license needs to supply the following information:
The licensing departments of local governments may contact the Tax Commission before issuing business licenses to ensure all vendors selling within their jurisdiction have a valid sales tax number. If needed, a temporary sales tax license for the state may be issued to the vendor over the telephone.