Artist Alley

Permits

Seller's Permit information for Artists

Here at AOD, we get a few questions from those in our AOD 2014 Artist Alley 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.

What do I need to provide to AOD?

One of the following:

• The Artist's Seller's Permit number
• A completed BOE-410-D form from those who declare themselves as an "occasional" seller.

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.

If I need a seller's permit, what do I do?

You can apply for a seller's permit from the Board of Equalization Permit website. The site allows you to register for temporary seller's permits, either on line, or through their office.

Can I wait until I am officially part of Artist Alley, before putting in a seller's permit application?

Sure.

I heard that I cannot apply for a temporary seller's permit until January

Some BOE offices will not process temporary permits until 30 days before the date of the convention. If you're applying for a temporary permit and are worried that the state will not handle your seller's permit application, you can contact us and we'll try to work something out.

I'm a minor. Do I need a seller's permit?

A parent/guardian will need to apply for the seller's permit.

I am applying for a temporary permit. What do I fill for the event information?

• Period from:
• Estimated Event Sales: [you need to fill this out]
• Space Rental Costs: [you need to fill this out]
• Admission Charged: no
• Organizer of Event: AOD 2014 / Federation for the Promotion of Animation
• Address of Event: Hotel Kabuki, 1625 Post St, San Francisco, CA 94115
• Telephone Number: [leave blank]

Should I put AOD or the Hotel Kabuki for the business name / email / location?

No. Do not put AOD or the Hotel Kabuki for the business name / email address / or location of your business.

The Seller's Permit is a permit between you (the artist / business) and the State of California. The forms are typically asking for your information (not AOD's).

The only time to cite AOD and/or the Hotel Kabuki is in the context of a temporary event for a temporary seller's permit (see previous question).

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.