Seller's Permit information for Artists and Vendors
Here at AOD, we get a few questions regarding a Seller's Permit number.
Do I need a Seller's Permit?
Short answer: Probably
Long answer: The California State Board of Equalization requires a seller's permit for nearly everyone who sells items for money. This includes artists who sell handcrafted or handmade items.
I'm a minor. Do I need a seller's permit?
A parent/guardian will need to apply for the seller's permit.
What does AOD do with the seller's permit information and BOE form?
AOD is required to retain this information in case the Board of Equalization requires them for auditing. AOD does not share this information with any other group outside of the convention.
You are required to keep a copy of your permit on you (you don't have to have it displayed) during the show.
I have a permanent seller's permit. What do I need to do?
If you have a permanent seller's permit, you need to take into account this separate location:
- Some people have applied for a separate Temporary Seller's Permit through the Board of Equalization Website: http://www.boe.ca.gov/elecsrv/ereg/index.html
- Others choose to file the BOE-503-B form to handle the Temporary Sales Locations work with their tax paperwork: http://www.boe.ca.gov/pdf/boe530b.pdf
I don't have a permanent seller's permit. What do I need to do?
If you do not have a permanent seller's permit, you can apply for a Temporary Seller's Permit online through the Board of Equalization Website: http://www.boe.ca.gov/elecsrv/ereg/index.html
What do I use for Event Name/Organization Name/Business Name?
For those of you filling out these forms, you can use this information:
- Event Name: AOD 2016
- Event Location: Santa Clara Convention Center, 5001 Great America Pkwy, Santa Clara, CA 95054
- Event Dates: February 13 and 14
If you need an event organizer, please cite us:
- Organizer Name: AOD / FPA Events
- Organizer Address: 32108 ALVARADO BLVD #268, UNION CITY CA 94587
If you need business info, please cite yourself (that is you, not us):
- Business Name: you
- Business Address: your address, not AOD's or the Convention Center
Do not put AOD or the Convention Center for the business name / email address / or location of your business.
If you already have applied for a Temporary Seller's Permit with slightly different information, don't freak out. You'll be fine.
What about "occasional seller" status?
Certain individuals can claim they are an "occasional seller". However, this generally only applies to people who are selling items they previously owned; essentially, situations like a garage sale, swap meet, or flea market. Normally this "occasional seller" special status doesn't apply to artists selling their own items, even if they only do this one or twice a year.
That said, there are some very rare circumstances where an artist may qualify as an "occasional seller". If this is true for you, then you can fill in the appropriate fields on the BOE-410-D form
The nuances do get complex. If you're not sure, you should ask the Board of Equalization.
I still have questions about the sellers permit.
If you have any questions about any part of the sellers permit process, your best bet is to contact the California State Board of Equalization directly. Their phone number are available from their website, and from Board of Equalization Permit website.