Historic Venues

Tax Guide for Reporting Requirement for Sales at Historic Venues

Beginning January 1, 2024, until June 30, 2029, if you are a retailer who makes sales of tangible personal property on or within the real property of a California confirmed historic venue (“historic venue”) located in the Counties of Los Angeles, Alameda, or Santa Clara, you must separately state the amount of those taxable sales on your Sales and Use Tax return as required under Senate Bill 96 (SB 96) (Chapter 595, Stats. 2023)

As a result, beginning January 1, 2024, you will see a new line on the return and a schedule to report your total taxable sales made on or within the real property of a confirmed historic venue during a qualified event. The information reported will be used for informational purposes only. There is no additional tax or fee due on these sales.

New Reporting Requirement for Qualified Events

Retailers must report taxable sales made at a historic venue during a “qualified event.” Sales that take place on or within the real property of the historic venue include over-the-counter sales made on or within the historic venue.

A “qualified event” is a live event at a confirmed historic venue to which tickets are offered for public sale. Examples of qualified events may include sporting events, concerts, festivals, flea markets, and cultural events.

Historic Venues

A historic venue means a venue in Alameda, Los Angeles, or Santa Clara County that meets all the following criteria:

1. Has total fixed seating capacity of at least 15,000 people,
2. Hosts live entertainment or sporting events,
3. Owned by a public entity, and
4. Includes any of the following criteria:
   • Contains a structure built before 1940,
   • Contains a structure officially designated by the United States National Park Service or the United States Department of the Interior as a National Historic Landmark, or
   • Located at a site continuously used for live, ticketed events for more than 50 years.

Confirmed Historic Venues

How to Report Sales Made at Historic Venues

For return periods starting on or after January 1, 2024, Sales and Use Tax returns will include an additional line and there will be a new schedule for you to report taxable sales that took place on or within the real property of a historic venue on the day of a qualified event. In addition, you should continue to report the amounts from these transactions as you normally would do throughout the rest of the return. These historic venue reported amounts are for informational purposes only and are not being used for calculating any sales or use tax on the return.

When filing your return online, if you report sales in Alameda, Los Angeles, or Santa Clara County, you will be asked whether you made any taxable sales of tangible personal property on or within the real property of a historic venue on the day of a qualified event. If you select:

Yes. You will then be asked to enter the taxable sales amount made at each historic venue. After you enter the amount(s), you will then proceed to the next screen to complete the rest of your return.

No. You will proceed to the next screen to complete the rest of your return as you did prior to this new requirement.

Example:

During first quarter 2024, you made sales of $100,000 at your storefront location. You also participated as a vendor selling souvenirs at a confirmed historic venue during a qualified event at which you made additional sales of $25,000.

You report $125,000 as your Total (gross) Sales. This includes sales you made at your storefront and at the confirmed historic venue on the day of a qualified event. You are also required to report $25,000 on the new line and schedule as sales you made on the property of a historic venue from your participation at a confirmed historic venue on the day of a qualified event.

Seller's Permit Required when Sales Made at Historic Venues

In general, sellers of tangible personal property at sporting events, concerts, festivals, flea markets, and cultural events are required to obtain a seller's permit. When you sell items at a location for less than 90 days, you are considered a temporary seller, and are required to hold a temporary seller's permit. You will need to register each temporary sales location. However, if you already hold a seller's permit for a permanent business location but also make sales at a temporary location, you will not need to register for a separate temporary seller's permit. Instead, you must register for a sub-permit for each of your temporary locations. You may add a new location by logging into your online services account and select Register a New Location. For more information about temporary sellers, please see our Temporary Sellers guide

Whether you hold a regular seller's permit or a temporary permit, all taxable sales you make at these historic venues during a qualified event must also be separately reported as taxable sales made at a historic venue. Do not include non-taxable sales. However, any sales you make afterwards from your regular place of business as a result of a lead you received from your participation in these events will not be considered as sales made at a historic venue.

Example 1:

You participated as a vendor during a concert at a historic venue where tickets were sold to the general public. At the event, you sold shirts and hats. Your sales made at the historic venue on the day of that qualified event are subject to the new reporting requirement.

Example 2:

You participated as a vendor at a sporting event on or within the real property of a historic venue where tickets were sold to the general public. At the event, you sold autographed pictures and other memorabilia. While at the sporting event, you gathered contact information for a list of potential customers that may be interested in purchasing memorabilia. One week after the game, you followed up with a customer and the customer purchased an autographed baseball bat from you at your store. Since your sale was not made on the real property of the historic venue on the day of the event, it is not subject to the new reporting requirement.

Historic Venue Confirmation (County/City Only)

A city or county shall identify a historic venue within its jurisdiction to CDTFA to receive confirmation as a confirmed historic venue. When submitting a historic venue for confirmation please provide the historic venue name, address, and supporting documentation that confirms the historic venue meets all the following criteria:

1. Has total fixed seating capacity of at least 15,000 people,
2. Hosts live entertainment or sporting events,
3. Owned by a public entity, and
4. Includes any of the following criteria:
   • Contains a structure built before 1940,
   • Contains a structure officially designated by the United States National Park Service or the United States Department of the Interior as a National Historic Landmark, or
   • Located at a site continuously used for live, ticketed events for more than 50 years.

Submissions should be electronically transmitted to CDTFA at HistoricVenue@cdtfa.ca.gov. Your submission will be reviewed, and a confirmation notice will be issued once the historic venue is confirmed.

Resources

• Sales and Use Tax Law — Section 7103
• Senate Bill 96 — Historic Venue Restoration and Resiliency Act

If You Need Help

If at any time you need assistance with topics included in this guide — or with topics not included — feel free to contact us by telephone or email. For contact information and hours of operation please see our How to Contact Us webpage.

If you have suggestions for improving this guide, please contact us at HistoricVenue@cdtfa.ca.gov.