Seasonal business activity

Seasonal businesses are businesses that conduct activity no more than two quarters per calendar year.


To register your seasonal business, file a Master Business Application. You must indicate which quarter(s) you will be conducting business.


The two quarters in which you conduct business, may or may not be consecutive, but must be the same quarters every year.

Example: If you sell holiday crafts during quarters 3 and 4, you must sell them during quarters 3 and 4 every year to qualify as a seasonal business.

Your business will remain as a seasonal account with the Department of Revenue until you close your business.