Card show sales tax in Illinois
Trading cards are taxable at Illinois card shows. The state rate is 6.25%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $156.25 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. A search excerpt (likely 86 Ill. Adm. Code 130.1990 or a State Fair handout) gives a deadline of 10 days after the event closes for exhibitors to report and pay. This is not confirmed on the fairs page, which gives no vendor deadline. The rate and trade-in rule come from search excerpts of IDOR and ILGA pages.
Illinois rules for card-show vendors
- Rate
- The general merchandise rate is 6.25%, plus locally imposed taxes collected by IDOR, which can include home-rule, county and transit taxes (for example, Cook County adds 1%). Collect at the rate for the event location, using IDOR's MyTax Tax Rate Finder.
- What you need
- There is no 'ROT-E'. The event instrument is Form IDOR-6-SETR (Special Event Tax Collection Report and Payment Coupon), issued when the organizer registers the event with IDOR's Special Events Unit. If the event is not registered, the vendor registers with IDOR and files Form ST-1. Vendors who travel to many events register as changing-location filers and use Form ST-2.
- Cost
- No fee stated on IDOR's fairs page.
- How to get it
- Ask the organizer for the IDOR-6-SETR, or contact the Special Events Coordinator (Rev.SpecialEvents@illinois.gov, 847-294-4475). Every vendor, resident or not, must register for the taxes it collects.
- The organizer
- Anyone who organizes, promotes or rents selling space must notify IDOR of the event at least 30 days before it starts. By the 20th of the month after the event, they must report each vendor's name, owners, address, Illinois account ID and the event dates. Failing to file is a business offense with a fine of up to $250.
- Filing and paying
- Report and pay on the IDOR-6-SETR provided at the event. Registered vendors also include event receipts on that period's ST-1 (Line 1 and Schedule A, Line 16, 'special event collections') and do not take a credit for tax paid at the event.
- Occasional sellers
- IDOR applies the requirements whether sales are a full-time business or a hobby. The fairs page lists no occasional-seller exemption.
- Trades
- Traded-in property of like kind is not gross receipts, so it reduces the taxable amount (86 Ill. Adm. Code 130.425). Trade-ins that are not like kind, real estate and intangibles do not qualify. Whether a card taken in trade toward a card counts as like kind looks plausible but was not confirmed.
- Are cards taxable?
- Taxable. IDOR says hobby sales at these events follow the same rules.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in Illinois?
There is no 'ROT-E'. Ask the organizer for the IDOR-6-SETR, or contact the Special Events Coordinator (Rev.SpecialEvents@illinois.gov, 847-294-4475).
What sales tax rate applies at a Illinois card show?
The statewide rate is 6.25%. plus locally imposed taxes collected by IDOR, which can include home-rule, county and transit taxes (for example, Cook County adds 1%). Use the combined rate for the venue's address.
Are trading cards taxable in Illinois?
Taxable. IDOR says hobby sales at these events follow the same rules. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a Illinois show?
Report and pay on the IDOR-6-SETR provided at the event. Registered vendors also include event receipts on that period's ST-1 (Line 1 and Schedule A, Line 16, 'special event collections') and do not take a credit for tax paid at the event.
Sources
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