2024 Tax Information
General Guidelines
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.
AWP is not authorized to make a tax status determination for any exhibiting organization as each organization brings a distinctive financial history that requires the expertise of a tax professional. We encourage you to read through the information provided on this page and contact the Missouri State Department of Revenue directly with any questions you have regarding your obligation.
Important Kansas City, Missouri Tax Information
We recommend you review the Sales Tax at Special Events FAQs from the Missouri Department of Revenue. Missouri requires you to collect sales tax if you are selling retail to the public. Any person or company that is selling goods to a final consumer is required to collect and remit Missouri sales tax. It is your responsibility to ensure that you are collecting the correct tax rate. A Missouri Special Events Application Form 2643S, must be completed and submitted to the Missouri Department of Revenue. If you are an LLC or INC business, you will need to file a 2643A. Missouri Department of Revenue forms can also be obtained by visiting the Business Tax Registration Forms page.
You may be exempt from collecting sales tax if you or your spouse is at least 65 years of age and the income from the sales of handicraft items does not constitute more than 50% or your annual income. If you meet these qualifications, pay tax on your purchase, complete and display an Exemption Certificate for Sales of Handicraft Items (Form 2478PDF Document).
Even if you are not a Missouri resident, your responsibilities for collecting and remitting sales tax are the same as a Missouri resident. However, if you earn more than $600.00 in the state of Missouri, you may also be required to file a Missouri state income tax return.
Contact the Missouri Department of Revenue at 573-751-5860 or businesstaxregister@dor.mo.gov if you have questions specific to your organization.
