If you sell taxable goods or services at a temporary event in Utah, the Utah special event sales tax rules require you to get a one-time Sales Special Event (SSE) Taxpayer ID, charge the combined state and local rate for the event’s location, and file Form TC-790C with full payment within 30 days after the event closes. That applies whether you already hold a permanent Utah sales tax license or you’re a weekend-only vendor, and whether you live in Utah or travel in from out of state.1Utah State Tax Commission. Special Event Sales Tax
What Counts as a Special Event
Utah Code defines a special event as any event lasting six months or less at which taxable sales occur.2Utah Legislature. Utah Code 59-12-106 County fairs, arts festivals, swap meets, gun shows, antique and food shows, concerts, seasonal mall kiosks, holiday boutiques, auctions, conventions, and sporting events all fall inside that definition.1Utah State Tax Commission. Special Event Sales Tax If money changes hands for taxable goods or services and the event is temporary, assume the rules apply unless an exemption clearly covers you.
Do You Have to Collect Sales Tax
Almost always, yes. Every vendor at a special event is required to obtain a Temporary Sales Tax License and Special Return (Form TC-790C) from the Utah State Tax Commission.1Utah State Tax Commission. Special Event Sales Tax Holding a permanent Utah sales tax license does not get you out of it.
The one carve-out is the isolated or occasional sale. The TC-790C itself is required by law to display a bold notice at the top stating that you don’t have to complete the form or collect sales tax if you are not regularly engaged in the business of selling the items you’re offering, or if everything you’re selling is exempt.2Utah Legislature. Utah Code 59-12-106 Utah’s administrative rules add that this exemption turns on whether the seller is regularly engaged in the business of selling that type of property, regardless of how many items move in a single transaction.3Cornell Law Institute. Utah Admin Code R865-19S-38 – Isolated or Occasional Sales A homeowner clearing out old furniture at a flea market once a year likely qualifies. A jewelry maker who works the craft fair circuit every month does not.
When you’re unsure, collect the tax. Under-collecting leaves you personally on the hook for what should have been charged.
Get an SSE Taxpayer ID First
As of April 2025, every vendor needs a Sales Special Event (SSE) Taxpayer ID to participate in special events in Utah.1Utah State Tax Commission. Special Event Sales Tax You apply once, keep the number, and give it to every event promoter after that. To request the application, email specialevent@utah.gov.4Utah State Tax Commission. Special Event Sales Tax Presentation Start well before your first event. Promoters are required to collect your SSE number (or an alternative identifier such as your SSN, EIN, or existing Sales Tax Account ID) before the event begins.
Filing Form TC-790C
Form TC-790C is both your temporary license and your return for a specific event. The Tax Commission mails it out after the promoter submits the participant list on Form TC-791, and you can also download it from the Tax Commission website or request it by email if it doesn’t arrive.1Utah State Tax Commission. Special Event Sales Tax
The form asks for your legal name as it appears on government-issued ID, your SSE Taxpayer ID (or SSN, EIN, or Sales Tax Account ID), your permanent mailing address for correspondence and any refund checks, the event’s official name, physical location, and dates, a description of what you sold, and your total gross sales for the event. You multiply gross sales by the combined tax rate for the event location, then file with full payment. Filing is available online through the Tax Commission’s Taxpayer Access Point (TAP) or by mail.1Utah State Tax Commission. Special Event Sales Tax Each TC-790C covers only the single event listed on it, so vendors who work multiple events file a separate return for each.
Finding the Correct Combined Rate
The rate you charge is set by the event’s location, not where you live or where your business is based. Utah’s combined rate stacks the state base rate on top of local add-ons: county option, local option, mass transit, highway, rural hospital, arts and zoo, town option, and resort taxes where they apply.5Utah State Tax Commission. Sales and Use Tax Rates A fairground in Salt Lake County carries a different total than a park in rural Sanpete County.
The Tax Commission publishes a Combined Sales and Use Tax Rates chart listing the exact rate for every taxable jurisdiction in Utah.5Utah State Tax Commission. Sales and Use Tax Rates Check it before the event. Many promoters include the applicable rate in their vendor packets, but confirming it yourself takes a couple of minutes and protects your margin.
Deadline and Late Penalties
You have 30 days after the close of the event to file the TC-790C and remit full payment.1Utah State Tax Commission. Special Event Sales Tax Some larger events change this. Tax Commission agents may collect the return and payment on the last day of the event itself, so check the due date printed on your form. That printed date controls if it’s earlier than 30 days.
Miss the deadline and penalties apply on a sliding scale under Utah Code 59-1-401. The late filing penalty is the greater of $20 or a percentage of the unpaid tax that increases the longer you wait:6Utah Legislature. Utah Code 59-1-401
- 1 to 5 days late: 2% of the unpaid tax, or $20, whichever is more.
- 6 to 15 days late: 5% of the unpaid tax, or $20, whichever is more.
- More than 15 days late: 10% of the unpaid tax, or $20, whichever is more.
The late filing penalty does not apply to returns where no tax is due.6Utah Legislature. Utah Code 59-1-401 Keep copies of every filing and payment for your own records in case of a later audit.
If You Already Hold a Permanent Utah Sales Tax License
Regular license holders still file a TC-790C for each special event, and there’s an added reporting step on your regular return. Include the event’s gross sales on Line 1 of your Sales and Use Tax Return (the TC-62 series), then back out the same amount as a negative adjustment on Line 6, noting the event name, number, and date.1Utah State Tax Commission. Special Event Sales Tax Skipping either side of that process causes problems. Report only on the TC-790C and your regular return won’t reconcile with the commission’s records. Report only on your regular return and you’ve operated at the event without the required temporary license.
What Promoters Will Ask You For
Before the event, the promoter is required to collect specific information from every vendor: name, address, telephone number, SSE Taxpayer ID (or SSN, EIN, or Sales Tax Account ID), the products you plan to sell, and an email address.1Utah State Tax Commission. Special Event Sales Tax The promoter submits that list to the Tax Commission on Form TC-791, and the commission uses it to generate a TC-790C for each vendor. Promoters can register events with the commission up to 12 months in advance.4Utah State Tax Commission. Special Event Sales Tax Presentation Have your SSE number in hand when you sign up for a booth so the paperwork flows the way it’s supposed to.