Special Event Procedures
When a program of CES (Master Gardeners, 4-H Clubs, etc.) conducts a special event that includes outside vendors the Arkansas Department of Finance and Administration (DF&A) requires the organizer (CES) of the special event to register the event with DF&A. The CES Director of Financial Services will register the event with DF&A and will serve as the contact person/liaison between CES and DF&A. COUNTY PERSONNEL AND VOLUNTEERS ARE NOT AUTHORIZED TO CONTACT DF&A DIRECTLY. Upon registration of the event, DF&A will mail an event packet along with instructions to the County office. The packet will include the Special Event Sales Daily Tax Report Schedule and a postage paid return envelope to DF&A. The Staff Chair or his/her designated representative will be responsible for providing each vendor with a Daily Tax Report Schedule and an envelope for the form and sales tax payment for each day of the event.
What is a Special Event: A Special Event is defined as "an entertainment, amusement, recreational, or marketing event which occurs at a single location on an irregular basis and where tangible personal property is sold. Special events include, but are not limited to, music shows and events; auto shows; boat shows; gun shows, knife shows; home shows; craft shows; flea markets; carnivals; circuses; bazaars; fairs; and art or other merchandise displays or exhibits."
In order for a CES event to qualify as a Special Event, CES must (1) organize the event and (2) have outside vendors selling tangible personal property as part of the event. Examples of CES Special Events may include a Master Gardener Plant Sale and seminar with additional outside vendors and 4-H Club organized sales.
If the Master Gardeners or 4-H Clubs are the single vendor at the event, the event does not meet the state's criteria for a special event and the provisions do not apply.
For events meeting the Special Event criteria, the following are the CES compliance procedures.
Special Event Procedures
- The County Staff Chair should complete the CES Special Event Application Information form (template MISC 377) and email the form to the Director of Financial Services at least 15 business days in advance of the event.
- The Director of Financial Services will contact DF&A staff to complete the DF&A Special Event registration packet. COUNTY PERSONNEL AND VOLUNTEERS ARE NOT AUTHORIZED TO CONTACT DF&A DIRECTLY.
- DF&A will mail the Special Event packet to the Staff Chair.
- The Staff Chair or his/her designated representative is responsible for distributing the daily vendor reporting forms (provided by DF&A) and envelopes (provided by DF&A) to each vendor. The Staff Chair or his/her designated representative should have the vendor sign the Special Events Vendor Log (template MISC 378) to acknowledge receipt of the required DF&A reporting form.
- Each vendor should complete a Daily Tax Report Schedule form and at the end of the day place the form and sales tax payment inside the envelope. The vendor should seal the envelope and submit the sealed envelope to the Staff Chair or his/her designated representative.
- The Staff Chair or his/her representative is responsible for collecting the daily reporting form/sealed envelope from each vendor at the end of each day. Upon collection of the sealed envelope, the Staff Chair or his/her designated representative should have the vendor initial the Special Events Vendor Log (the vendor should have signed the log earlier in the day upon receipt of the form) to indicate submission of the required form. If a vendor fails to submit the daily reporting form, the Staff Chair or his/her designated representative should note the vendor's refusal on the Special Event Vendor Log.
- The Staff Chair or his/her designated representative should place all the sealed vendor envelopes and a copy of the Special Event Vendor Log inside the postage paid envelope and mail to DF&A as soon as possible. The Staff Chair should keep the original of the Special Event Vendor Log for his/her county files.
- It is not the responsibility of the Staff Chair or his/her designated representative to force the vendors to complete the Daily Tax Report or to submit sales taxes. The Staff Chair or his/her designated representative are not responsible for counting the money submitted or calculating the appropriate sales taxes to be remitted.