If you’re vending at a trade show, festival, or similar event in Philadelphia, here’s what you need to know about which taxes may apply to you and how to file them.
Here you’ll find step-by-step instructions for registering for a Philadelphia tax identification number, opening tax accounts, obtaining a Commercial Activity License (CAL), and filing taxes.
In this guide:
What is a trade show vendor?
Anyone who sells merchandise or provides services at a temporary event, such as a festival or trade show in Philadelphia, is a vendor.
Trade show vendors are exhibitors or other ancillary businesses that do not engage in regular and systemic business activity within the city outside of these temporary events.
A trade show vendor’s business activity is exclusive to the Philadelphia Convention Center but may also extend to other Philadelphia locations hosting pop-up or seasonal markets and festivals. Examples include, but are not limited to, the Christmas Village, seasonal markets at the Bok Building, and city festivals such as The Roots Picnic, Wawa Welcome America, and the 2026 FIFA World Cup™ Fan Festival Vendor Village.
Know your liability
The City of Philadelphia requires trade show vendors to file business taxes for their activity that took place inside the city.
Trade show vendors are subject to the Business Income and Receipts Tax (BIRT) – EZ Form. The BIRT is a two-part tax on both the gross receipts and net income portion of your activity in Philadelphia.
Trade show vendors will owe tax if they have any sales in Philadelphia, even if they didn’t earn a profit.
Additionally, if your entity is unincorporated, you will also need to file a Net Profits Tax (NPT) return. You are subject to NPT if you are a limited liability company, a partnership, or an individual.
Separate accounting for trade show vendors
The Department of Revenue allows the use of “separate accounting” to calculate taxable receipts and net income for the specific event(s) within the City of Philadelphia.
That means trade show vendors can calculate a separate Profit & Loss/Income Statement for the specific event(s) they attended in Philadelphia. Trade show vendors only need to report the gross receipts generated and a computation of net income after deducting the ordinary, reasonable and necessary expenses related to the event(s) in Philadelphia.
Paper returns
When filing on paper, report the gross receipts for the event(s) on the BIRT-EZ Page 2, Line 8a (i.e., sales of product) or Line 8b (i.e., performance of services) as applicable. The net income computed for the event(s) should be reported on the BIRT–EZ Page 2, Line 8a.
If you are an unincorporated trade show vendor, you are also subject to the Net Profits Tax (NPT). Report the computed net income on the paper NPT return, Page 1, Line 6 (Non-residents of Philadelphia) and compute the Net Profits Tax on Line 7.
Online returns
When you file online, the lines look a little different.
Do not attach the Profit & Loss/Income Statements to the BIRT-EZ or the NPT returns. However, it is recommended that you retain these statements and tax records in case the Department requests them.
How to file
Each business must register with the City of Philadelphia Department of Revenue. Skip this step if you have already registered and have a Philadelphia Tax Identification Number.
To register your business on the Philadelphia Tax Center:
- Select “Register a new taxpayer” under the “New taxpayers” panel.
- Follow the on-screen prompts to complete registration.
- The final step is to create a username and password.
- After you complete your Tax Center registration, you will receive your PHTIN.
You need a Commercial Activity License to do business in Philadelphia. For the Commercial Activity License form, contact your local show administrator of visit the Philadelphia Department of Licenses and Inspections portal (eCLIPSE).
Trade show vendors must file the Business Income and Receipts Tax by April 15 each year for the prior year’s activity.
Most trade show vendors qualify to file using the BIRT-EZ form, which is shorter and simpler.
If you are not an incorporated entity, you may also be responsible for filing a Net Profits Tax (NPT) return. You must file that return by April 15 for the prior year’s activity.
The Department of Revenue provides paper tax forms and instructions. However, we always encourage taxpayers to file electronically via the Philadelphia Tax Center.
Once you file and pay your taxes, if you don’t think you’ll be doing additional business in Philadelphia in the same year, close the account.
This way, you won’t receive non-filer notices in the future.
It is easy to reopen the account the next time you do business in the city.
More tax information
Forms for paper returns
Questions
If you have questions about registering for a tax account, or about filing and paying Philly taxes, contact the Department of Revenue.