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Are vendors at markets required to collect the resort tax on the sale of goods and services otherwise taxable?

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Are vendors at markets required to collect the resort tax on the sale of goods and services otherwise taxable?

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Yes. Even though markets and fairs are not permanent establishments, all vendors selling taxable goods or services at a market or fair held within the boundaries of the Big Sky Resort Area District are required to collect and remit the resort tax just the same as all permanent establishments within the District.

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