California CDTFA Issues Guidance on Temporary Sellers

The California Department of Tax and Fee Administration Oct. 1 issued a publication on temporary sellers. The publication provides: 1) a list of the most common types of sellers who may need a temporary seller’s permit when operating for less than 90 days; 2) that people who are issued temporary seller’s permits are required to file a return due on or before the last day following the month after their temporary sales location closes; 3) that retailers who sell at state fairs must separately state the amount of those sales on their returns; 4) that the sales and use tax ...