Transient Vendors

State/Contact	Sales Tax Rate	Registration	Fee	Filing Requirements	Payment 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.