The California State Board of Equalization requires that exhibitors planning on selling any tangible or normally taxable products from their booth obtain a permit.
These permits are free of charge.
If your business is in the state of California:
You should already have a valid Sellers Permit if you sell any tangible or normally taxable products. This permit number normally, but not always begins with SR.
If your services or products are not taxable:
- You will need to fill out the No-Sale Form called the BOE-410-D form and fax it to our offices at (206)363-9099 Attn: Events Department.
- Please note, you will have to fill out a No-Sale Form for each show you do.
If your business is NOT in the state of California:
If you are selling tangible or normally taxable services:
- You will need to obtain a sellers permit using form BOE – 400-SPA.
- You can select either regular (does not expire) or temporary permit.
- Fax the form to the California Board of Equalizations Out of State Office at (916) 227-6641. The turn around time is normally 7-10 business days. You can write expedited on the fax and they will try to return it sooner.
- Please provide the show with your permit number once obtained.
If you are not selling normally taxable services or believe you are exempt:
- Fill out the No-Sale Form called the BOE-410-D.
If you have any questions or concerns please contact the California State Board of Equalization at (800) 400 - 7115 for more information.
