Generally, if you make three or more sales of items subject to California sales and use tax in a 12-month period, you are required to register for a California seller’s permit and pay tax on your taxable sales. However, if you will be selling items at a location for less than 90
days, you are considered a temporary seller, and are required to hold a temporary seller’s permit. You will need to register each temporary sales location. On the other hand, if you already hold a seller’s permit for a permanent place of business but also make sales at a temporary location, you will not need to register for a separate temporary seller’s permit. Instead, you must register for a sub-permit for each of your temporary locations. The following is a list of the
most common types of sellers who may need a temporary seller’s permit when operating less than 90 days.
A List of the Most Common Types of Sellers Who May Need a Temporary Sellers Permit For more information,
please see publication 109, Internet Sales and our Tax Guide for Marketplace Facilitator Act. For in-state retailers, you must obtain an ongoing seller’s permit if you are engaged in the business of selling tangible personal property. Out-of-state retailers that exceed specific sales thresholds are required to obtain an ongoing
seller’s permit. Retailers not exceeding these thresholds are only required to obtain a temporary seller’s permit. For more information regarding these thresholds, please see publication 77, Out-of-State Sellers: Do You Need to Register with California? As a seller at swap meets, flea markets and special events, you are required to provide specific information to the operator of the event. You can use form CDTFA-410-D, Swap Meets, Flea Markets, or Special Events Certification, to provide the required
information. For more information, please see publication 111, Operators of Swap Meets, Flea Markets, or Special Events. Register for a Temporary Seller’s PermitObtaining a temporary seller’s permit is easy and free. Please visit our Online Services webpage, select the Registrations tab and follow the steps to register a business activity with the California Department of Tax and Fee Administration (CDTFA). Temporary permits are issued to individuals with no permanent place of business, and cover a selling period of 90 days or less at one location. The registration process is the same whether you are registering for a temporary seller’s permit or a seller’s permit for a permanent business location. However, there are some things to keep in mind when registering for a temporary seller’s permit.
Once you finish registering, you may print a temporary seller’s permit for each location. File Your ReturnPeople who are issued temporary seller’s permits are required to file a return due on or before the last day following the month after the temporary sales location closes. For example, if you have a temporary seller’s permit for a sales location active from January 15, 2020 – January 27, 2020, then your return is due on or before February 29, 2020. For more information on how to file and what you need to get started, please visit our Online Services webpage and select the File a Return tab. Sales Made on State Designated FairgroundsEffective July 1, 2018, if you are a retailer who makes sales of tangible personal property that take place on the real property of a California state-designated fair ("state-designated fairground"), you must separately state the amount of those sales on your Sales and Use Tax return. Sales that take place on state-designated fairgrounds include over-the-counter sales on the fairgrounds and also may include sales in which the property is shipped or delivered to or from the fairground. The separately reported amount will be used for funding allocation purposes only. There is no additional tax or fee due on these sales. For more information on the new reporting requirement, please see our Tax Guide for Reporting Requirements for Sales on State-Designated Fairgrounds. Know Your Tax RatesThe sales and use tax rate that you are required to report and pay will vary depending on where you do business. We offer several tools on our website to help you identify the correct tax rate. You can look up a tax rate by address or look up tax rates by city and county. ExceptionsThere are instances when certain sellers are exempt from holding a seller’s permit based upon the items they sell and the type of seller they are. Below is a list of sellers that may be exempt from obtaining a temporary seller's permit.
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