California – Permit Requirements for Selling at Temporary Locations

SALT Report 1486 – The California State Board of Equalization now requires business owners who have a seller’s permit for a permanent business location and also make sales at temporary locations, i.e., swap meets, flea markets, trade or specialty shows, fairs, and festivals to register with the state and obtain a sub-permit for each temporary selling location. Taxpayers must report any sales made at these locations on their sales and use tax returns.


To register and obtain a sub-permit, taxpayers should call the BOE Taxpayer Information Section at 800-400-7115 or their local BOE office and state that they would like to register and obtain a sub-permit for a temporary selling location. This summer the BOE will provide an online registration system called “eReg.” This will allow businesses to register for permits and licenses or pay fees online.  eReg will also allow taxpayers who have an existing seller’s permit to register any temporary selling locations online.

Swap Meets, Flea Markets, or Special Events

Swap meet, flea market, or special event operators are required by state law to document, in writing, the seller’s permit status of all people who sell at their events. Operators may not rent space to sellers unless they have a seller’s permit or sub-permit that indicates the address of the temporary selling location.

Inactive Business Locations

Taxpayers must notify the BOE when any of their business locations become inactive or no longer make sales.  If a taxpayer’s seller’s permit is revoked, a fee of $100 per business location plus any outstanding taxes, penalties, and interest due must be paid to reinstate the revoked account.

The BOE will no longer require the filing of BOE-530-B, Combined 1% State and Local Tax Allocation For Temporary Sales Locations and Certain Auctioneers. Taxpayers who currently receive this form will be notified that they will no longer receive paper returns and will now be eligible to efile their tax returns online.

For Further Information:

California State Board of Equalization – Special Notice L-306