![]() Ticket resellers may purchase admission tickets exempt for resale by providing their vendor with a completed Form ST3, Certificate of Exemption. Ticket resellers must collect and remit state sales tax and all applicable local taxes on the total sales price of the admission ticket. Ticket Sellers Who Purchase Tickets for ResaleĪ ticket reseller is in the business of purchasing admission tickets for resale and must be registered to collect sales tax. They are responsible for collecting and remitting sales tax on the total sales price sold to the customer including any additional charges. They charge the customer for the tickets and may add additional service or delivery charges. Ticket seller facilitators sale do not purchase tickets for resale. They are given tickets at no charge by the event organizer and generally return any unsold tickets to the organizer. Ticket sellers who facilitate the sale sell admission tickets to an event or place of amusement on behalf of an event organizer.
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