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

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

Publications

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