Transient Vendors
State/ContactSales Tax RateRegistrationFeeFiling RequirementsPayment Requirements
CONNECTICUT
www.drs.state.ct.us
(860) 297-5962
State of Connecticut
Dept. of Revenue Services
25 Sigourney Street
Hartford, CT 06106-5032
6% An Application for Tax Registration Number (Form REG-1) must be completed prior to doing business. A Sales & Use Tax or Sellers Permit will then be issued. This permit is issued for two years. One Time Fee of $20 Quarterly basis - returns due on or before last day of following month. (E.g. 1/1-3/31, due 4/30). Annual sales & Use Tax liability exceeds $4,000, required to file monthly, annual liability <= $1,000, request to file annually. Late File Penalty: 15% or $50, which ever is greater. Interest: Computed at 1% per month or fraction thereof.
DELAWARE
www.state.de.us/revenue/
(302) 577-8205
State of Delaware
Division of Revenue
State Office Building
820 N. French Street
Wilmington, DE 19801
None A combined registration Application must be completed. Sole Proprietorships with no employees may register with the Division of Revenue by completing a Sole Proprietor Business License Application, Form 2301 SP9703. No fee N/A N/A
DISTRICT OF COLUMBIA
www.dccfo.com
(202) 727-4TAX
Office of Tax & Revenue
Customer Service Center
941 N. Capitol St. NE 1st Fl
Washington, DC 20002
5.75% FR500 must be completed prior to doing business in Washington, DC. No fee Monthly or annually - due the 20th of each month, due January 20th if filing annually. 5% per month up to a maximum of 25% of the tax liability. Interest is 1.5%.
MAINE
janus.state.me.us/revenue/
(207) 287-2076
Maine Revenue Services
24 State House Station
Augusta, ME 04333-0024
5.5% An "Application for Sales & Use Tax Registration" must be completed. No fee Monthly or quarterly basis - due the 15th of the following month. Interest: 0.75% monthly; Failure to file $25 or 10% of the tax due; Failure to file timely 1% per month up to 25%.
MARYLAND
www.comp.state.md.us/
(410) 767-1300
(800) 492-1751
State of Maryland
Taxpayer Registration Assistance Center
301 West Preston St., Rm. 403
Baltimore, MD 21201
5% The Combined Registration Application is used to register for Sales & Use Tax which also includes sales of meals. Depending on the type of business, registering as a Transient Vendor, Hawker and/or Peddler may be required. No fee Initially, Taxpayers are set up on a quarterly basis - may be placed on a monthly basis. Penalty is 10%. Interest is 13% per year.
MASSACHUSETTS
www.magnet.state.ma.us/dor/
(617) 887-6770
Special Enforcement Unit
MDOR, Compliance Division
200 Arlington St., Room 4300
Chelsea, MA 02150
5% A Registration Application (Form TA-1) must be completed prior to doing business. No fee Taxpayers will be placed on an Annual, Monthly, Quarterly or Seasonal filing status. Returns are due on the 20th of the following month. Payments are due on the 20th of the following month when the returns are due.
NEW HAMPSHIRE
www.state.nh.us/revenue/
(603)271-2191
State of New Hampshire
Department of Revenue Administration
45 Chenell Dr. PO Box 457
Concord, NH 03302-0457
None No registration is required if the business is based in another state.  Corporations must register with     New Hampshire's Secretary of State's Office (603) 271-3246 N/A N/A N/A
NEW JERSEY
www.state.nj.us/treasury/taxation/
(609) 292-5185
New Jersey Division of Taxation
PO Box 240
Trenton, NJ 08695-0240
7% A Business Registration (Form NJ-REG) must be completed at least 15 days prior to starting business within New Jersey. No fee Vendors assigned to file monthly or quarterly - over $500 of sales tax is collected in a month, monthly filing is required. The Sales & Use tax returns are due within 20 days of the reporting period. Late filing penalty: 5% per month to a maximum of 25%. Late payment penalty is a flat 5%. Interest is calculated at the Prime Rate plus 3%.
NEW YORK
www.tax.state.ny.us/
(800) 225-5829
New York State Dept. of Taxation & Finance
Taxpayer Assistance Bureau
W A Harriman Campus
Albany, NY 12227
4% plus local sales tax rate An "Application for Registration as a Sales Tax Vendor" (Form DTF-17) must be filed at least 20 days in advance of doing business in New York. A Certificate of Authority will then be issued and must be displayed at the site where business takes place. No fee A vendor attending shows on a continual basis should register as a show vendor and is generally required to file returns quarterly or annually. Tax returns are due within 20 days of the closing of the reporting period. Payments are from the vendor at the time of filing a New York Sales & Use Tax Return. Failure to pay the tax due may result in the imposition of penalty, interest, or both, on the taxes paid.
NEW YORK CITY
www.nyclink.org/finance
(800) 225-5829
New York City Dept. of Finance
Correspondence Unit
25 Elm Place, 4th Floor
Brooklyn, NY 11201
4.25% plus the State 4% rate The New York State Department of Taxation and Finance administers the local sales tax imposed by counties and localities, including New York City. Please refer to New York State for details. No fee Please refer to New York State for details. Please refer to New York State for details.
PENNSYLVANIA
www.revenue.state.pa.us/
(717) 787-1064
(888) PA-TAXES
Commonwealth of Pennsylvania
Department of Revenue
Bureau of Collections and Taxpayer Services
District Offices
6% A Registration Application Short Form (REV 518) will register transient vendors for a one (1) year period. Businesses may register via a PA-100 through the Internet. No fee Sales Tax Return (Form PA3) is filed on a semiannual basis. January - June 30th is due August 20th, July - December 31st is due February 20th. DISCOUNT: 1% if return with full payment is filed on or before the due date, Failure to file penalty is 5% up to 25%, not less than $2. Interest is tax x days late x Prime Rate.
PHILADELPHIA
www.phila.gov/departments/Revenue
(215) 686-6600
City of Philadelphia
Department of Revenue
Public Services Concourse
1401 JFK Blvd.
Philadelphia, PA 19102
1% Application for Philadelphia Business Tax Account Number and a Business Privilege Licenses must be obtained. $200 or a three consecutive day licenses for $100 See Pennsylvania.
Sales tax is collected by the vendor and is remitted to the Commonwealth of Pennsylvania.
See Pennsylvania.
RHODE ISLAND
www.doa.state.ri.us/tax/
(401) 222-1040
State of Rhode Island
Division of Taxation
One Capitol Hill
Providence, RI 02908-5800
7% The "Business Application and Registration Form" is used to register for sales at retail and other taxes including beverages and food. Transient vendors must obtain a permit using this form prior to the event. $10 Vendors file and pay the promoter the sales tax return at the end of each show and each promoter must remit the tax collected at the close of each show. Must be paid at the end of each show.
VERMONT
www.state.vt.us/tax/
(802) 828-2551
Vermont Department of Taxes
109 State Street
Montpelier, VT 05609-1401
5%
(1% local option in Manchester)
Form S1 "Registration and Vermont Business Account Number Application" must be completed. No fee $50 or less, annual filer, $51-$1,000 quarterly filer, over $1,000 is monthly. Returns are due the 25th of the following month. Penalty is 5% per month not to exceed 25% of tax liability. Late filing fee of $50 is due even if no tax is due if over 60 days old. Interest is based upon the Prime Rate.