In a recent notice, the California State Board of Equalization (BOE) explained changes to the requirements for obtaining a seller's permit for those who make sales at temporary locations. Cal. Spec. Notice L-306 (St. Bd. of Equalization Apr. 2012). Sellers who already hold a seller's permit for their permanent place of business must register and hold a sub-permit if they plan on making sales at a temporary location (e.g. swap meets, flea markets, trade or specialty shows, fairs, festivals, and other limited-term events). The purpose of this requirement is to ensure that sellers are collecting and remitting local and district taxes to the cities and counties in which they have temporary locations.
Sellers must obtain seller's permits for every temporary location in which they operate, even if they already have a seller's permit for their permanent place of business. Sellers may contact the BOE Taxpayer Information Section (800-400-7115) or their local BOE office to obtain temporary seller's permits. Starting this summer, sellers may obtain additional seller's permits online.
Sellers will no longer be required to file a BOE-530-B form in connection with their temporary sales location. If the seller discontinues sales at any location (permanent or temporary) they must notify the BOE immediately.