Temporary Events

1. ​​​What is a temporary event?
   
   
2. Who is an event operator?
   
   
3. What must an event operator report?
   
   
4. What are event seller requirements?
   
   
5. Where can I find more information on temporary events?
   
   

1. What is a temporary event?

   A temporary event is an occasion, activity, or function at which merchandise is sold or traded or taxable services are provided.

   An event can be on one or consecutive days. It 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.

   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 concerts
   • portable roadside stands
     
     
2. Who is an event operator?

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

3. What must an event operator report?

   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.

4. What are event seller requirements?

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

5. Where can I find more information on temporary events?

   For more information on temporary events, see the following:

   • 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​
   
   

Applicable Laws and Rules

This document provides statements or interpretations of the following laws and regulations enacted as of December 7, 2021: chs. 77 and 73, Wis. Stats., and ch. Tax 11, Wis. Adm. Code.

Laws enacted and in effect after this date, new administrative rules, and court decisions may change the interpretations in this document. Guidance issued prior to this date, that is contrary to the information in this document is superseded by this document, according to sec. 73.16(2)(a), Wis. Stats.

The department welcomes your input on our guidance. Submit comments on this guidance document.

Guidance Document Number: 100298​

December 7, 2021