If you will be selling items or taking orders during the AAEP Trade Show in San Diego, you are considered a temporary seller, and are required to hold a temporary sellers permit. You will need to register for a temporary sellers permit. If you participate in California conventions and trade shows and make sales or take orders for sales at or durin the conventions or trade shows,, you will generally be required to hold either an ongoing or temporary seller’s permit. For in-state retailers, you must obtain an ongoing seller’s permit if you are engaged in the business of selling tangible personal property. Out-of-state retailers that exceed specific sales thresholds are required to obtain an ongoing seller’s permit. Retailers not exceeding these thresholds are only required to obtain a temporary seller’s permit. For more information regarding these thresholds, please see https://www.cdtfa.ca.gov/formspubs/pub77/#notrequired
Obtaining a temporary seller’s permit is easy and free. Please visit https://www.cdtfa.ca.gov/services/, select the Registration tab and follow the steps to register a business activity with the California Department of Tax and Fee Administration (CDTFA).
Temporary permits are issued to individuals with no permanent place of business, and cover a selling period of 90 days or less at one location. The registration process is the same whether you are registering for a temporary seller’s permit or a seller’s permit for a permanent business location. However, there are some things to keep in mind when registering for a temporary seller’s permit.
You may obtain a temporary seller’s permit 90 days prior to your business start date
You need to provide a valid start and end date for each temporary sales location
You may register for multiple locations on a temporary seller’s permit as long as they operate within the same 90-day period
You may not add a new sales location to an existing temporary seller’s permit
Once you finish registering, you may print a temporary seller’s permit for each location. The tax rate for San Diego is 7.75%.