6.2.7 Boutique Sellers, Fiesta Vendors, or Sales at Special EventsThe California Department of Tax and Fee Administration (CDTFA) requires locations to keep written records of all people who sell at an event if:
the location charges a fee (space rent) to two or more sellers who offer merchandise for sale or exchange at a location event; or
the location charges an admission fee to prospective buyers who attend the event.
Locations may not rent space to sellers unless the seller executes the archdiocesan Outside User Agreement and provides the location with Form CDTFA-410-D: Swap Meets, Flea Markets, or Special Events Certification. Form CDTFA-410-D can also be obtained by calling the CDTFA Customer Service Center at 1-800-400-7115.Locations choosing not to use Form CDTFA-410-D must still obtain all the required seller information, in writing, which includes:
The seller's business name
The mailing address
The telephone number
The driver license number or state-issued identification (ID) and the name of the issuing state
A description of items sold or displayed
The seller's permit number
If the seller is not required to hold a permit, the seller must provide a reason, such as:
My retail product sales are not subject to tax.
My sales are exempt occasional sales.
I sell on behalf of a section 6015 retailer.
I am a qualified itinerant vendor.
Locations may use the Sample Seller's Booth Agreement to obtain the required information and attach it to the executed Outside User Agreement. Although not required, best practices recommend that the location obtain a copy of each seller's permit for its records. Copies of seller verification documents must be retained for at least four years.
Locations may not rent space to a seller without verifying the seller's permit. A typical permit number begins with the letters SR followed by two or three more letters and an eight- or nine-digit number; for example, SR-KHE-12-345678 or SR-AR-123-456789. The BOE offers several convenient ways to check for a valid seller's permit. Locations can:
Select Verify a Permit, License, or Account on the CDTFA website
Call the CDTFA's automated, toll-free number at 1-888-225-5263
Use the CDTFA's free mobile application to verify a permit or license
Locations that do not keep permit and/or license information on all sellers who conduct activities on their premises may be violating state law and may be required to pay a penalty of up to $1,000 for each seller for which they fail to keep records, if that seller is required to, but does not, hold a valid seller's permit.