Getting Started for Event Planners

If you own an event planning business in California and you expect to sell or rent tangible personal property, you must register with us for a seller's permit and file regular sales and use tax returns.

Registration

Online Registration — Register with us online for your seller's permit or to add a business location to an existing account. In addition to holding a seller's permit, you may also need to register for other licenses or permits with us. For more information about permits or licenses we administer, please see our Permits & Licenses webpage.

Filing, Payments, and Account Maintenance

Recordkeeping

If you hold a California seller's permit or any other CDTFA license or permit, you must maintain business records to show that you have properly paid the tax or fee.

Maintaining accurate books and records will help you keep track of your sales and purchases. Accurate books and records will also assist you when preparing your sales and use tax returns. You must keep records for at least four years, unless directed by us to keep them for a longer period. If you do not maintain adequate records, we may consider it evidence of negligence or an intent to evade the taxes. This may result in us assessing you penalties.

Your records should be complete so our representatives may:

  • Verify the accuracy of your tax returns; and
  • Determine if you have correctly paid the tax due on your sales and purchases.

Records you should keep include, but are not limited to:

  • Cash register tapes and receipts
  • Purchase invoices
  • Sales invoices
  • Shipping documents
  • Resale certificates
  • Tax returns and supporting documents.

For more information on recordkeeping, please see publication 116, Sales and Use Tax Records.