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

Additional information is available from sources listed below or from 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.

Regulations

• Regulation 1595, Occasional Sales‑Sale of a Business‑Business Reorganization
• Regulation 1602, Food Products
• Regulation 1603, Taxable Sales of Food Products
• Regulation 1699,Permits

Publications

• Publication 22, Dining and Beverage Industry (Chinese, Korean, Spanish, Vietnamese)
• Publication 44, District Taxes (Sales and Use Taxes) (Spanish)
• Publication 73, Your California Seller's Permit (Chinese, Korean, Spanish, Vietnamese)
• Publication 105, District Taxes and Sales Delivered in California (Spanish)
• Publication 107, Do You Need a California Seller's Permit? (Chinese, Korean, Spanish, Vietnamese)

Links

• Sales and Use Tax Rates
• Register for a Seller's Permit

Guides

• Temporary Sellers (Spanish)