Promoter of Special Events
Promoters of concerts and events are subject to transaction privilege (sales) tax/licensing and related laws and rules. The Arizona Department of Revenue, License Compliance Program, is dedicated to ensuring that promoters of special events are able to clearly understand the laws associated with their important role.
A promoter is a person or entity that organizes, arranges, promotes or sponsors an event; assumes responsibilities of the event encompassing all contractual agreements including but not limited to:
Leasing of space
Rental of booths
Rental of equipment
Obtaining vendors and participants
Generally, you are considered to be a promoter if you will profit or lose from the event, and you are responsible for paying the performers.
If you plan to conduct a special event, swap meet, or arts and crafts show, you may be subject to transaction privilege (sales) tax under one or more tax classifications.
For more information, see "Engaging in activities subject to transaction privilege (sales)/use tax" below or click here. (23)