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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
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410.0000 Permits—Regulation 1699
Annotation 410.0011
(a) In General
410.0011 Autographed Sports Memorabilia. Civil Code section 1739.7 was amended in 1995 to provide that certificates of authenticity must "indicate the last four digits of the dealer's resale certificate number from the State Board of Equalization." (Civil Code section 1739.7(b)(6).) The law further provides that "no person shall represent himself or herself as a dealer in this state unless he or she possesses a valid resale certificate number from the State Board of Equalization." Although the Board of Equalization does not enforce or administer the autographed sports memorabilia law, it has the duty to ensure, under the Sales and Use Tax Law, that persons selling sports memorabilia at locations in this state properly pay California sales tax. 5/3/96.