2020 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.
Trade shows, arts and crafts shows, antique markets, gun shows and other types of markets, shows, fairs and festivals (including flea markets and swap meets) are considered temporary places of business for Texas tax purposes. Depending on the structure of the business, you may have responsibility for both sales and use tax and franchise tax. The Fairs, Festivals, Markets and Shows publication from the Texas Comptroller of Public Accounts provides basic information on both taxes.