Seller's Permit Required for Temporary Place of Business in California

Monday, April 23rd, 2012

 
 
Share
Link
California
General

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.


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Texas Releases Detailed Guidance on Exempt Organizations

Thursday, October 18th, 2018 -The Texas Comptroller has released a publication that provides detailed information on how sales and use tax a...

Telephone Answering Services Taxable in Arkansas

Tuesday, October 16th, 2018 -The Arkansas Department of Finance and Administration recently ruled that the service of answering calls on be...

Washington Provides Guidance on Lodging Tax for Online...

Friday, October 12th, 2018 -The Washington Department of Revenue released updated guidance that provides tax reporting information for bed...

Economic Nexus in West Virginia

Wednesday, October 10th, 2018 -The West Virginia State Tax Department announced that it will require remote sellers to begin collecting sales...

Idaho Provides Guidance on the Exemption for Medical...

Monday, October 8th, 2018 -The Idaho State Tax Commission recently released guidance that explains Idaho's sales and use tax laws for buy...

Arkansas Does Not Follow Federal Law on Foreign Income

Friday, October 5th, 2018 -The Arkansas Department of Taxation and Finance recently released an opinion that says the state does not conf...