Q Is a municipality responsible for collecting or causing to be collected any state taxes from the various vendors and or organizations who lease municipal properties (such as flea markets, etc.) and who are required by law to pay such taxes?

A There is no legal requirement that a municipality collect or cause to be collected state sales taxes from vendors at flea markets, charitable events and other community based events on the sales of personal property. However, a municipality stands to lose a significant portion of sales taxes that should be diverted back to the city if the vendors fail to collect the taxes. (Attorney Generalís Opinion to Sorrell dated June 18, 2010)