California Department of Tax and Fee Administration
(formerly BOE) Form 410-D – REQUIRED
All Exhibitors - Send your completed DTFA Form 410-D (BOE) to
firstname.lastname@example.org, Attention Tina Rollins
Due before September 1, 2022
Click Here - California DTFA (BOE): Form 410-D
- Generally, if you make three or more sales of items subject to California sales and use tax in a 12-month period, you are required to register for a California seller’s permit and pay tax on your taxable sales.
- However, if you will be selling 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.
- On the other hand, if you already hold a seller’s permit for a permanent place of business 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.
Click here for a list of the most common types of sellers who may need a temporary seller’s permit when operating less than 90 days.
Sales Made on State Designated Fairgrounds
Effective July 1, 2018, if you are a retailer who makes sales of tangible personal property that take place on the real property of a California state-designated fair ("state-designated fairground"), you must separately state the amount of those sales on your Sales and Use Tax return. Sales that take place on state-designated fairgrounds include over-the-counter sales on the fairgrounds and also may include sales in which the property is shipped or delivered to or from the fairground.
The separately reported amount will be used for funding allocation purposes only. There is no additional tax or fee due on these sales. For more information on the new reporting requirement, please see their Tax Guide for Reporting Requirements for Sales on State-Designated Fairgrounds.
If You Have Questions
Please contact the California Department of Tax And Fee Administration's offices at:
- (800) 400-7115 – Exhibitors based in California (or visit your nearest DTFA office)
- (916) 227-6600 – Exhibitors not based California
- (312) 201-5300 – Chicago-area office
- (713) 739-3900 – Houston-area office
- (212) 697-4680 – New York area office