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

Monday, April 23rd, 2012

 
 
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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.

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