A temporary event is an occasion, activity, or function at which merchandise is sold or traded or taxable services are provided. Some examples of temporary events include:

swap meets flea markets craft fairs farm markets trade shows conventions consumer shows

c​ommunity or association picnics fairs markets festivals carnivals fund raisers

An event can be on one or consecutive days. An event may reoccur on a weekly, monthly, quarterly, or annual basis. Each reoccurrence is a separate event. For example, a festival that occurs once on a Thursday through Sunday is one event. A farm market that occurs each Saturday from May until October is a separate event for each Saturday.

The organizer or planner of an event is known as the event operator.

Temporary event operators are required to report certain information about each event's sellers to the Department of Revenue within ten days of the close of the event. See the Event Operator Page for more information.

Most sellers at a temporary event are required to hold a Wisconsin seller's permit. See the Event Seller Page for more information.

Quick Links:

• Publication 228, Temporary Events
• Publication 230, Sales and Use Tax Information for Sellers of Antiques, Crafts, and Artwork
• Event Operators
• Event Sellers
• Data File Transmission
• Common Questions​

FOR MORE INFORMATION PLEASE CONTACT:

MS 5-77
WISCONSIN DEPARTMENT OF REVENUE
Customer Service Bureau
PO Box 8949
Madison, WI 53708-8949
Phone: (608) 266-2776
Fax: (608) 267-1030
Email additional questions to DORBusinessTax@wisconsin.gov

December 8, 2015