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

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?

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 (TTY: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?

*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.