Persons who take tables regularly at shows are also liable for taxes on sales..... not only federal taxes, but state taxes as well. At the Garden State Numismatic Associaton Convention two years ago, one Philadelphia coin dealer had his table roped off with yellow barricade tape by the NJ State Police and his entire inventory confiscated until he wrote a check out on the spot to the State of New Jersey Sales Tax Division for taxes owed from previous conventions. Flea market table holders are not exempt either. The NJ Sales Tax people are very vigorous in checking out the larger flea markets throughout the state for compliance. For that reason, it's very important for table holders at our annual Vegas convention to properly fill out the forms provided to all table holders.