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Form BOE-410-D Fillable Swap Meets, Flea Markets, or Special Events Certification
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)((city state and zip code)) (city state and zip code) (CLEAR) CLEAR (DATE) (DRIVER LICENSE NUMBER OR STATE ID NUMBER AND STATE) (EVENT DATE(S)) (EVENT NAME AND PLACE) (I sell on behalf of a section 6015 retailer) (MAILING ADDRESS (street number or P O box)) (My number is: S) (NAME (typed or printed)) (OWNER'S NAME) (PRINT) PRINT (TABLE/BOOTH/LOCATION ID#) (TELEPHONE NUMBER (AREA CODE)) (TELEPHONE NUMBER) (TITLE) (TYPE OF BUSINESS DESCRIPTION OF ITEMS TO BE SOLD/DISPLAYED) 1 EVENT INFORMATION 2 VENDOR/EXHIBITOR INFORMATION 3 STATUS Check appropriate boxes and provide requested information 4 CERTIFICATION Partners/additional sellers complete a separate copy of this form 800 400 7115 800 400 7115 (TTY:711) Monday through Friday 8:00 a m to 5:00 p m (Pacific time) except state holidays If you need a temporary seller s permit the business address on your temporary permit should be the address of the temporary selling location account start and closeout dates and names of business owners or partners to the public When you sell a business the account with specific state local and federal government agencies The BOE may also share specific information with actual retail selling price (3) the individual is selling only those items purchased from the section 6015 retailer and (4) the individual adjustments they may not be allowed You may owe more tax or fees or receive a smaller refund all information requested including your social security number (used for identification purposes [see Title 42 U S Code and the mailing address should be your permanent place of business or residence are not required to hold a permit if you are only making occasional sales selling products that are not taxable when sold at retail or at www boe ca gov Additional information regarding your records can be found in publication 58 A How to Inspect and be subject to criminal prosecution Board of Equalization BOARD OF EQUALIZATION BOE 324 GEN S REV 7 (5 12) STATE OF CALIFORNIA BOE 410 D REV 6 (5 12) STATE OF CALIFORNIA BOE may give the buyer or other involved parties information regarding your outstanding tax liability Can anyone else see my information? Can I review my records? companies authorized to represent local governments complete list of the California Revenue and Taxation Codes is available on our website at consumption in places where admission is charged Correct Your Records For a copy of this publication go to www boe ca gov or call the Taxpayer Information Section at Deputy Director PSTD MIC:63 Deputy Director SUTD MIC:43 Disclosure Officer MIC:82 DRIVER LICENSE NUMBER OR STATE ID NUMBER AND STATE Equalization (BOE) office near you call our Taxpayer Information Section at 800 400 7115 (TTY:711) or visit our website If you obtain EVENT DATE(S) EVENT NAME AND PLACE file complete returns you may have to pay penalties and interest Penalties may also apply if you do not provide other I am not required to hold a seller s permit because: I hold a valid seller s permit My number is: S I sell on behalf of a section 6015 retailer if you are selling even temporarily new or handcrafted items or used items you purchased for the purpose of reselling to others You If your registration information is incomplete the BOE may not issue your permit certificate or license If you do not In addition if you do not provide the requested information to support your exemptions credits exclusions or information the BOE requests or that is required by law or if you provide fraudulent information In some cases you may MAILING ADDRESS (street number or P O box) more information you may contact the BOE s Disclosure Officer at 916 445 2918 or by writing: My retail product sales are not subject to tax My sales are exempt occasional sales NAME (typed or printed) No sales of tangible personal property are being made or solicited at this event Occasional and Nontaxable Sales Occasional sellers are usually people who are not required to hold a seller s permit because they of the Information Practices Act (Civil Code 1798 17) No action is required OWNER S NAME People who sell merchandise in California are generally required to hold a seller s permit period Some sellers who make only nontaxable sales are also not required to hold seller s permits Examples include sellers of fresh permit when: (1) the product supplier is a BOE approved section 6015 retailer (2) the product supplier reports and pays tax on the PO Box 942879 PO Box 942879 Privacy Notice produce or other cold food products sold to go Please note however some food sales are taxable including sales of food for Property and Special Taxes and Fees provides the name of the product supplier Typical section 6015 retailers include multi level marketing retailers that solicit sales Sacramento CA 94279 0043 Sacramento CA 94279 0063 Sacramento CA 94279 0082 Sales and Use Tax sec 405(c)(2)(C)(i)]) A list of authorized agencies among others who the BOE may disclose information to and a Section 6015 Retailers Revenue and Taxation Code section 6015 relieves certain individuals of the requirement to obtain a seller s See reverse for disclosure information selling on behalf of a section 6015 retailer SIGNATURE SPECIAL EVENTS CERTIFICATION State Board of Equalization SWAP MEETS FLEA MARKETS OR BOARD OF EQUALIZATION TABLE/BOOTH/LOCATION ID# TELEPHONE NUMBER The above statements are certified to be correct to the best knowledge and belief of the undersigned The officials listed below are responsible for maintaining your records This is not a request for you to provide information This is an informational notice according to the requirements through a network of individual salespeople/representatives (for example Avon Tupperware) TITLE to determine whether you are paying the correct amount of tax and to collect any amounts you owe You must provide TYPE OF BUSINESS DESCRIPTION OF ITEMS TO BE SOLD/DISPLAYED Under some circumstances the BOE may release the information printed on your permit certificate or license such as Verification of a seller s status is required by law Please complete all four sections of this form Please print We ask you for information so that the BOE can administer the state s tax and fee laws The BOE will use the information What happens if I don t provide the information? Who is responsible for maintaining my records? who sells only those items would usually qualify as an occasional seller provided they make sales no more than twice in a 12 month will not be making a series of qualifying sales A person who has cleared their garage of used items accumulated for their own use and With your written permission the BOE can release information regarding your account to anyone you designate www boe ca gov/pdf/boe324gen pdf then scroll to the second page Yes Requests should be made in writing to your closest BOE office A complete listing of BOE locations can be found You may electronically register for seller s permit at no cost to you by visiting our website at www boe ca gov To find a Board of You may not sell at this event unless you have a seller s permit or are not required to hold a permit You are required to have a permit Your records are covered by state laws that protect your privacy However the BOE may share information regarding your