Sometimes event organizers sell food, drinks and admission to an event for one price. In these cases, the event organizer charges or pays tax based on how the transaction is structured.
Examples
Food, drinks and admission sold at an event | What do you charge tax on? | What do you pay tax on? |
---|---|---|
Ticket to a concert includes admission to the concert, an open bar and dinner. | Organizer charges tax on the total price of the ticket. | Organizer buys food and drinks exempt for resale. |
Ticket to an athletic event includes admission to the event only. | Organizer charges tax on the price of the ticket. | |
Food and drinks are available for sale, usually by a vendor. | Vendor charges tax on each sale of food and drinks. | Vendor buys food and drinks exempt for resale. |
Registration fee for a golf tournament at a private club includes a golf shirt, swag bag, drinks and lunch. | Organizer charges tax on the total registration fee. | Organizer buys all items, including food and drinks, exempt for resale. |
Admission to an informational fair that a qualified nonprofit organization presents includes booths, materials, seminars, some live entertainment, drinks and food. | Nonprofit doesn’t charge tax on the admission price if all of these apply:
| Nonprofit pays tax on the cost of all food and drinks it gives away. Certain nonprofits that are exempt from all sales and use tax in Idaho don’t pay tax on food and drinks (or ingredients). |
Additional food and drinks are available for sale. | Nonprofit charges tax on additional food and drinks that aren’t part of the admission price. | Nonprofit buys food and drinks exempt for resale if they aren’t part of the admission price. |
Registration fee for an educational event includes instruction, lunch, snacks and drinks. | Organizer doesn’t charge tax on separately-stated instruction. | Organizer charges tax on the sale of all food and drinks it sells at the event. Organizer buys food and drinks exempt for resale if they aren’t part of the admission price. |