In the 45 US states that collect sales taxes, collection efforts have increased in recent years, and vendors at the 2012 CORSA convention should be aware that the Commonwealth of Massachusetts expects you to collect and remit the state’s 6.25 percent sales tax on sales made at the convention. This applies to those selling either new or used merchandise.
The convention organizers have obtained a group vendor permit from the Town of Sturbridge, which enables CORSA to be host to both indoor and outdoor vendors during the convention. The convention organizers are covering the per-vendor permit fees from the registration monies, but each vendor is individually responsible for the collection and payment of State sales tax.
To learn more, visit the Massachusetts Department of Revenue web site here.