Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2023

Sales And Use Tax Law

Revenue and Taxation Code

Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax

Article 2. Permits

Section 6073

6073. Swap meet or flea market. (a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet, flea market, or special event as a prerequisite to renting or leasing space on the premises owned or controlled by that operator to a person desiring to engage in or conduct business as a seller, to obtain written evidence that the seller is the holder of a valid seller's permit issued pursuant to Section 6067, or a written statement from the seller that he or she is not offering for sale any item that is taxable under this part or is otherwise not required to hold a valid seller's permit.

(2) In providing the board with documentation required by the board pursuant to paragraph (1), an operator of a swap meet, flea market, or special event may require each person desiring to engage in or conduct business as a seller at that swap meet, flea market, or special event to provide his or her driver's license number to the operator on a form authorized by the board or under Section 6073.1.

(b) At any time as the board may specify in a written notice, but in no case more than three times in a calendar year, the board may require an operator to submit to the board a list of vendors conducting business on their premises as a seller. Each listing shall be provided to the board within 30 days after the date of the board's notice. The list shall contain the name and seller's permit number for permitholders and the name, address, and driver's license number for vendors who do not have seller's permits. Records shall be retained to the same extent as all transactions involving sales or use tax liability as provided in Section 7053.

(c) "Swap meet, flea market, or special event," as used in this section, means an activity involving a series of sales sufficient in number, scope and character to constitute a regular course of business, or any event at which two or more persons offer tangible personal property for sale or exchange and at which a fee is charged for the privilege of displaying the property for sale or exchange or at which a fee is charged to prospective buyers for admission to the area where the property is offered or displayed for sale or exchange.

(d) Any operator of a swap meet, flea market, or special event who fails or refuses to comply with this section is subject to a penalty not exceeding one thousand dollars ($1,000) for each offense.

History—Added by Stats. 1973, Ch. 746, effective January 1, 1974. Stats. 1983, Ch. 1092, in effect September 27, 1983, operative January 1, 1983, substituted "one thousand dollars ($1,000)" for "five hundred dollars ($500)" after "exceeding" in subdivision (c). Stats. 1988, Ch. 1029, in effect January 1, 1989, substituted "swap meet, flea market, or special event" for "swap meet or flea market" in subdivisions (a) and (c), following "operator of a," and at the beginning of subdivision (b), inserted "or she" following "seller that he" in subdivision (a), and added ", or any event … for sale or exchange" at the end of subdivision (b). Stats. 1992, Ch. 902, in effect September 25, 1992, operative January 1, 1993, deleted "of this part" after "Section 6067" in subdivision (a), added subdivision (b), and relettered former subdivisions (b) and (c) as (c) and (d); added a comma after "flea market", deleted "the provisions of" after "comply with", and substituted "subject to a penalty" for "punishable by a fine of" after "this section is" in subdivision (d). Stats. 1993, Ch. 1109, in effect January 1, 1994, added "(1)" to subdivision (a), substituted "that" for "such" preceding "operator" in the first sentence, added "written" before "evidence" in subdivision (a), added "or is otherwise …" at the end of subdivision (a), added subparagraph (2) to subdivision (a), substituted "driver's license" for "social security" preceding "number for vendors" in the last sentence of subdivision (b), and substituted "the" for "such" preceding both references of "property" in subdivision (c). Stats. 1994, Ch. 903, in effect January 1, 1995, added "to the same … liability" after "retained" in the third sentence of subdivision (b).

Note.—See Business and Professions Code, Sections 21660–21667, concerning recordkeeping and reporting duties for swap meet operators and vendors.