Publication 111, Operators of Swap Meets, Flea Markets, or Special Events

February 2024

Operators

If you operate a swap meet, flea market, or special event in California, state law requires you to keep written records of all people who sell at your events. You may not rent space to sellers unless they give you the written documentation described in this publication.

What is a swap meet, flea market, or special event?

A swap meet, flea market, or special event is any event where:

Two or more people or businesses offer merchandise for sale or exchange, and
Prospective sellers are charged a fee for space rental or prospective buyers are charged an admission fee.

Required seller information you must obtain

The information you must obtain depends on the seller's status.

You must document certain information on all sellers who conduct activities on premises you own or control.

Convenient form used to collect required seller information

You can use CDTFA‑410‑D, Swap Meets, Flea Markets, or Special Events Certification to Operator, to obtain the required information from your sellers. The form is also available by calling our Customer Service Center at 1‑800‑400‑7115 (CRS:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Even if you choose not to use the form, it is important that you obtain all the required seller information in writing.

The required seller information includes:

Seller's business name
Mailing address
Telephone number
Driver license number or state‑issued identification (ID) and the name of the issuing state
Description of items sold or displayed
Seller's permit number

If the seller is not required to hold a seller's permit, they must provide a reason, such as:

My retail product sales are not subject to tax,
My sales are exempt occasional sales, and/or
I sell on behalf of a section 6015 retailer.*

As of January 1, 2022, itinerant vendors** no longer qualify as a person who is not required to hold a seller’s permit.

Although it is not required, we recommend you obtain a copy of each seller's permit for your records. It is important to retain copies of seller verification documents for at least four years.

*In this instance, the seller must identify the retailer.
**See Revenue & Taxation Code (R&TC) section 6018.3, Itinerant Veteran Vendors.

California Department of Tax and Fee Administration (CDTFA) verification of seller's permit status

You may not rent space to sellers until you have verification that they hold a valid seller's permit, unless they are not required to hold a seller's permit as provided in the previous section.

If we send you a request for information on sellers who have conducted activities on your premises, you must provide this information or copies of individual seller verification documents within 30 days of our written request. We will verify the information you provide and let you know if any of the sellers at your event incorrectly represented their seller's permit status.

Verify a seller's permit

There are two ways to verify that a seller holds a valid seller's permit:

On our website at www.cdtfa.ca.gov, select How Do I… and then select the Verify a Permit, License, or Account feature. You can also use this feature to verify if a permit, license, or account is valid for other programs we administer.
You can also call our automated toll-free number at 1‑888‑225‑5263, available 24 hours a day, seven days a week. You will need the seller's permit number that you want to verify.

CDTFA site visits

Our representatives periodically visit selling events to verify that operators have complied with the legal requirements for operating a swap meet, flea market, or special event. Our representatives may also check to see that sellers making taxable sales are displaying their seller's permits as required by law.

At each visit, our team members will:

Identify themselves and show you their identification,
Verify the existence of a seller's permit, fee permits, and other business licenses and permits that may be required, including a city or county business license, if appropriate,
Review your required documentation to verify that it is updated with the correct information,
Provide guidance on reporting your information correctly, and
Answer questions you may have.

What happens if I don't have the right documentation for my event?

If you do not keep permit and/or license information on all sellers who conduct activities on premises you own or control, you may be violating state law.*

You may be required to pay a penalty of up to $1,000 for each seller for which you did not keep records if that person is required to hold a seller's permit and does not hold a valid permit for sales made on your premises.

*See R&TC section 6073.

Please note: This publication summarizes the law and applicable regulations in effect when the publication was written, as noted above. However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the text in this publication and the law, the application of tax will be based on the law and not on this publication.

Sellers and Vendors

Information you must provide the operator

You can use CDTFA‑410‑D, Swap Meets, Flea Markets, or Special Events Certification to Operator, to provide the required information to the operator of the event where you sell your items. The form is also available by calling our Customer Service Center at 1‑800‑400‑7115 (CRS:711).

Sellers who must hold a seller's permit

People who sell new or used merchandise in California, including handcrafted items, are generally required to hold a seller's permit. Sellers who are required to hold permits must give operators, in writing, their:

Business name
Mailing address
Telephone number
Driver license number or state‑issued identification (ID) along with the name of the issuing state
Description of items sold or displayed
Seller's permit number

Even though it is not required, we recommend you provide a copy of your seller's permit to the event operator.

Permit requirements for selling at temporary locations

You need to register for a sub‑permit for the temporary location where you will sell your goods, even if you already hold a seller's permit for your permanent place of business. You will report the sales made at these locations when filing your sales and use tax returns.

We offer a number of easy ways for you to register and obtain a sub‑permit. You can apply:

Online, or
In person at any of our offices. State that you would like to register and obtain a sub‑permit for your temporary selling location(s).

If you need assistance, please contact our Customer Service Center at 1‑800‑400‑7115 (CRS:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

When you register for these temporary locations, you will ensure that cities and counties receive the appropriate local and district taxes.

What should I do when the event is completed?

You must notify us in writing, by calling us, or by visiting one of our offices if you no longer make sales at a business location, including a temporary selling location registered under your account.

Sellers who are not required to hold a seller's permit

Certain sellers may not be required to hold a seller's permit. You can use CDTFA‑410‑D to provide the required information to the operator of the event where you sell your items. The form is also available by calling our Customer Service Center at 1‑800‑400‑7115 (CRS:711).

If you are not required to hold a seller's permit, you must identify that :

You are an occasional seller,
All of your retail sales are tax exempt, and/or
You sell only items purchased from section 6015 retailers.*

As of January 1, 2022, itinerant vendors** no longer qualify as a person who is not required to hold a seller’s permit.

Sellers who fall under conditions 2 or 3 must describe the items they sell and state that they do not have to pay tax on those sales.

*See Revenue & Taxation Code (R&TC) section 6015.
**See R&TC section 6018.3, Itinerant Veteran Vendors.

Occasional sellers

Due to the number, scope, and character of their selling activities, some sellers are not required to hold a seller's permit. For example, a person that makes sales at a swap meet no more than two times each year due to their residence prohibiting having a garage sale could qualify as an occasional seller.*

*See Regulation 1595, Occasional Sales‑Sale of a Business‑Business Reorganization.

Sellers who make only exempt sales

Some sellers are not required to hold a seller's permit because all of their sales are exempt from sales and use tax. For example, if they sell only fresh produce or other cold food products “to go,” they do not need a seller's permit. However, cold food sellers do need a seller's permit if they:

Sell food to be consumed in places where admission is charged,
Sell carbonated or alcoholic beverages, or
Provide tables, chairs, counters, or other dining facilities for their customers.

See Regulation 1602, Food Products, Regulation 1603, Taxable Sales of Food Products, and publication 22, Dining and Beverage Industry, for additional information regarding food and beverage sales.

Section 6015 retailers

Some sellers are not required to hold a seller's permit because they only sell products purchased from dealers we have approved as section 6015 retailers*. Typically, section 6015 retailers include multi‑level marketing companies that solicit sales through a network of individual sellers (also known as salespeople, agents, or representatives). These sellers are required to provide the name of their product supplier (the section 6015 retailer) to the operators of the event or flea market where they intend to sell. If you are an agent of a company that is considered as a section 6015 retailer, that company will remit sales tax to us on your behalf. The section 6015 retailer is regarded as the retailer, and they are responsible for collecting the sales tax on the suggested retail sales price when they sell the items to you. If you are uncertain if you are selling on behalf of a section 6015 retailer, please contact the retailer or dealer in question to determine if they are registered with us as a section 6015 retailer.

*See R&TC section 6015.

Qualified itinerant vendors (This law ended on December 31, 2021)

The itinerant veteran vendor* program was authorized by legislation from April 1, 2010, through December 31, 2021. During this period, some U.S. veterans were considered “qualified itinerant vendors.” They were the consumers of the products they sold under certain conditions. As consumers, qualified itinerant vendors were not required to hold a seller's permit.

There are some exceptions. Itinerant veteran vendors who were engaged in catering or vending machine businesses, sold alcoholic beverages, or sold single items for more than $100 are not considered “qualified itinerant vendors” and were generally required to obtain a seller's permit and report and pay tax on their sales.

Starting January 1, 2022, itinerant veteran vendors that qualified for the above exemption are now required to obtain a seller's permit, file sales and use tax returns, and pay tax on their sales to consumers in California.

*See R&TC section 6018.3.

If you are not sure whether you need a seller's permit or whether your sales are taxable, you may contact our Customer Service Center for help at 1‑800‑400‑7115 (CRS:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Additional Information

Additional information is available from sources listed below or from our Customer Service Center at 1‑800‑400‑7115 (CRS:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Regulations

Publications

Guides

Temporary Sellers (Spanish)