I've included for the archives response from the VA Dept of Taxation that was given in response to the question I posed, which also is included. >From Virginia Department of Taxation Subject Text Re: Re: Re: Sales TAX for 3 day event by out of state organization Subject Category Nonprofit Date 10/27/2004 11:22:52 Drar Mr. Shieber, If you are going to be in Virginia for only three days for a one time event, you do not need to register and remit the sales tax on the items sold. An occasional sales is a sale by a person who is engaged in sales on three of fewer separate occasions within one calendar year, except fairs, flea markets, circuses and carnivals and sales made by peddlers and street vendors are not occasional sales. This event qualifies as a occasional sale, therefore no one needs to register to remit the tax. Thanks Lillian Owens Lead Analyst (804) 225-4293 In previous message you wrote: >If the club holds a private auction of items brought by the individual members. And on each sale, the club keeps a percentage of the auction price and the seller receives most of the auction proceeds on the sale of his item, does the seller remit sales tax to the state or does the club remit sales tax to the state for all of the sales? Thanks, sh _______________________________________________ AGA-mcm mailing list AGA-mcm@thekrib.com http://lists.thekrib.com/mailman/listinfo/aga-mcm