EFM Seller Information

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EFM Seller Information

California State Law requires flea market operators, such as ASVARO to register all sellers at each flea market. [California Board of Equalization Publication 111] Flea market operators must collect the Sales & Use Tax permit number from every seller and the name of the permit holder. Sellers who are not required to have a Sales & Use Tax permit must register by providing their name and address information.

A Sales & Use Tax Permit may not be Required

There are few exceptions to the requirement to hold a California Board of Equalization Sales & Use Tax permit. One exception that may apply to Electronics Flea Market sellers is the "occasional seller". An Occasional Seller is defined by the Board of Equalization thus:

Occasional sellers are usually people who are not required to hold a seller's permit because they 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 who sells only those items would usually qualify as an occasional seller, provided they make sales no more than twice in a 12-month period. [excerpted from BOE-410-D rev. 5 (12-02)]

Register as a Seller at the Electronics Flea Market

Sellers at the Electronics Flea Market are required to register. Please bring a completed seller registration form (BOE-410-D) to speed your entry into the Electronics Flea Market. For your convenience the form is a fill-in form that you may type into and then print. You may also print the form and fill it in by hand. Be sure to sign and date your completed form.

Once sellers have been registered with the Electronics Flea Market, we only need to check them off our list of sellers when they enter the market.

By law, seller information is maintained for a period of 4 years and is made available to government agencies upon lawful request. Other than that, we do not share your information with third parties.

External Links:

California State Board of Equalization
Obtaining a seller's Permit
BOE-410-D - Registration form for flea market seller's
BOE Publication 111 - Operators of Swap Meets, Flea Markets, or Special Events
Sales & Use Tax Requirements for Non-Profit and Exempt Charitable Organizations
Non-Profit Organizations - Taxes, Exemptions, and Reporting Requirements

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