2018 Tax Information
AWP bookfair exhibitors are responsible for complying with all applicable federal, state, and municipal regulations governing sales tax and collection, and, when required, for remitting sales tax in a timely manner.
Florida Department of Revenue
Tampa Service Center
Office of Tax and Revenue
6302 E Dr. Martin Luther King Jr. Blvd
Tampa, FL 33619
Exhibitor Tax Obligation
The Florida Department of Revenue is required to survey special events and trade shows for compliance under Florida Statute 212.06, where such events involve the sale, or offering for sale, items of tangible personal property.
12A-1.037(1) ©, Florida Administrative Code states "The sale of any tangible personal property made by a person on the same commercial premises or from a location in competition with other dealers required to collect tax on the sale of tangible personal property, even though the sale may otherwise qualify as an occasional or isolated sale, it is not an occasional or isolated sale and is taxable."
As required by Florida law, you must collect and remit sales tax at the rate of 7% in Hillsborough County.
Tax Exempt Organizations
An organization that is exempt from paying sales taxes on purchases is not exempt from collecting sales taxes from purchasers.
Please note: Organizations that are not selling will not be required to register for the Florida Resale Certificate.
AWP Tax Reporting Obligation
AWP is required to provide exhibitor information to the Florida Department of Revenue when requested. The DOR recommends saving your records for three years.