State Codes and Statutes

Statutes > California > Rtc > 6066-6077

REVENUE AND TAXATION CODE
SECTION 6066-6077



6066.  (a) Every person desiring to engage in or conduct business as
a seller within this state shall file with the board an application
for a permit for each place of business. Every application for a
permit shall be made upon a form prescribed by the board and shall
set forth the name under which the applicant transacts or intends to
transact business, the location of his place or places of business,
and such other information as the board may require. An application
for a permit shall be authenticated in a form or pursuant to methods
as may be prescribed by the board. The application shall state that
the applicant will actively engage in or conduct business as a seller
of tangible personal property.
   (b) An application filed pursuant to this section may be filed
using electronic media as prescribed by the board.
   (c) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disk, facsimile machine, or telephone.




6066.3.  (a) A city, county, or city and county may collect
information from persons desiring to engage in business in that
jurisdiction for the purposes of selling tangible personal property
under this part and shall transmit that information to the board. The
information shall be provided to the board in a format to be
determined by the board after consulting with the League of
California Cities and the California State Association of Counties.
   (b) The information submitted to the board under subdivision (a)
shall serve as all of the following:
   (1) The preliminary application for a seller's permit.
   (2) Notification to the board by the city, county, or city and
county of a person desiring to engage in the business of selling of
tangible personal property in that jurisdiction.
   (3) Notice to the board for purposes of redistribution under
Section 7209.
   (c) The board shall issue a determination regarding issuance of a
seller's permit and receipt of notification for purposes of
paragraphs (2) and (3) of subdivision (b). The board shall provide a
copy of that determination and receipt of notification to the city,
county, or city and county from which the board has received
information under subdivision (a). The board shall make its
determination as follows:
   (1) For persons for whom a determination can be made based on the
information submitted, the determination shall be issued within 30
days of receipt of the information.
   (2) For persons for whom additional information is required before
a determination can be made, the determination shall be issued
within 120 days of receipt of the information.
   (d) The board shall, after consulting with the League of
California Cities and the California State Association of Counties,
adopt standardized data addressing and naming conventions that are
compatible with local jurisdiction conventions for new registrants
and, to the extent possible, for current accounts.
   (e) A city, county, or city and county may not charge applicants a
fee for collecting and transmitting information pursuant to this
section.



6066.4.  A city, county, or city and county may require each person
desiring to engage in business in that jurisdiction for the purposes
of selling tangible personal property to provide his or her seller's
permit account number, if any.


6066.5.  At the time the board provides the applicant with an
application form, the applicant shall be provided with a written
notice in a form prescribed by the board outlining the provisions of
Sections 6072 and 6094.5 and the penalties that will accrue to the
applicant should the permit be used in a manner which is prohibited
by those sections.



6067.  After compliance with Sections 6066 and 6701 by the
applicant, and after giving the applicant the notice required by
Section 6066.5, the board shall grant and issue to each applicant a
separate permit for each place of business within the state. A permit
is not assignable and is valid only for the person in whose name it
is issued and for the transaction of business at the place designated
therein. It shall at all times be conspicuously displayed at the
place for which issued.



6068.  Upon such notification of a change of address as may be
required by the board, a permit may be reissued for the new address
of a business place of a permitholder without the filing of a new
application.


6069.  A seller whose permit has been previously suspended or
revoked shall pay the board a fee of one hundred dollars ($100) for
the renewal or issuance of a permit.



6070.  Whenever any person fails to comply with any provision of
this part relating to the sales tax or any rule or regulation of the
board relating to the sales tax prescribed and adopted under this
part, the board upon hearing, after giving the person 10 days' notice
in writing specifying the time and place of hearing and requiring
him to show cause why his permit or permits should not be revoked,
may revoke or suspend any one or more of the permits held by the
person. The board shall give to the person written notice of the
suspension or revocation of any of his permits. The notices herein
required may be served personally or by mail in the manner prescribed
for service of notice of a deficiency determination. The board shall
not issue a new permit after the revocation of a permit unless it is
satisfied that the former holder of the permit will comply with the
provisions of this part relating to the sales tax and the regulations
of the board.



6071.  A person who engages in business as a seller in this state
without a permit or permits or after a permit has been suspended or
revoked, and each officer of any corporation which so engages in
business, is guilty of a misdemeanor punishable as provided in
Section 7153.



6071.1.  (a) A permitholder who fails to surrender a seller's permit
upon transfer of a business shall be liable for any tax, interest,
and penalty incurred by the transferee if the permitholder has actual
or constructive knowledge that the transferee is using the permit in
any manner. The predecessor's liability shall be limited to the
quarter in which the business is transferred, and the three
subsequent quarters.
   (b) The limitation on liability provided for in subdivision (a)
shall not apply in cases where, after the transfer, 80 percent or
more of the real or ultimate ownership of the business transferred is
held by the predecessor.
   (c) For purposes of this section, stockholders, bondholders,
partners, or other persons holding an ownership interest in a
corporation or other entity shall be regarded as having the "real or
ultimate ownership" of the property of the corporation or other
entity.



6072.  A permit shall be held only by persons actively engaging in
or conducting a business as a seller of tangible personal property.
Any person not so engaged shall forthwith surrender his or her permit
to the board for cancellation. The board may revoke the permit of a
person found to be not actively engaged in or conducting a business
as a seller of tangible personal property.
   Any person who knowingly issues a resale certificate while the
person is not actively engaged in business as a seller, for personal
gain or to evade the payment of taxes, shall be liable for the taxes
that would otherwise have been due on the transaction, plus a penalty
of 10 percent or five hundred dollars ($500), whichever is greater,
in addition to all other penalties imposed by this part, and interest
at the modified adjusted rate per month, or fraction thereof,
established pursuant to Section 6591.5, from the last day of the
month following the quarterly period for which the amount or any
portion thereof should have been returned until the date of payment.




6073.  (a) (1) When the board determines it is necessary for the
efficient administration of this part, the board may require the
operator of a swap meet, flea market, or special event as a
prerequisite to renting or leasing space on the premises owned or
controlled by that operator to a person desiring to engage in or
conduct business as a seller, to obtain written evidence that the
seller is the holder of a valid seller's permit issued pursuant to
Section 6067, or a written statement from the seller that he or she
is not offering for sale any item that is taxable under this part or
is otherwise not required to hold a valid seller's permit.
   (2) In providing the board with documentation required by the
board pursuant to paragraph (1), an operator of a swap meet, flea
market, or special event may require each person desiring to engage
in or conduct business as a seller at that swap meet, flea market, or
special event to provide his or her driver's license number to the
operator on a form authorized by the board or under Section 6073.1.
   (b) At any time as the board may specify in a written notice, but
in no case more than three times in a calendar year, the board may
require an operator to submit to the board a list of vendors
conducting business on their premises as a seller. Each listing shall
be provided to the board within 30 days after the date of the board'
s notice. The list shall contain the name and seller's permit number
for permitholders and the name, address, and driver's license number
for vendors who do not have seller's permits. Records shall be
retained to the same extent as all transactions involving sales or
use tax liability as provided in Section 7053.
   (c) "Swap meet, flea market, or special event," as used in this
section, means an activity involving a series of sales sufficient in
number, scope, and character to constitute a regular course of
business, or any event at which two or more persons offer tangible
personal property for sale or exchange and at which a fee is charged
for the privilege of displaying the property for sale or exchange or
at which a fee is charged to prospective buyers for admission to the
area where the property is offered or displayed for sale or exchange.
   (d) Any operator of a swap meet, flea market, or special event who
fails or refuses to comply with this section is subject to a penalty
not exceeding one thousand dollars ($1,000) for each offense.



6073.1.  An operator of a swap meet or flea market, as defined in
Section 6073, or special event, who verifies that a seller has a
valid seller's permit, or who obtains from the seller a certificate
that the seller is not offering for sale any item that is taxable
under this part and who completes the form requirements of Section
21663 of the Business and Professions Code, shall be deemed to have
complied with the requirements of Section 6073. No additional forms
will be required by the State Board of Equalization.



6073.2.  (a) Section 6073 shall not apply to any of the following:
   (1) An event or show for which all exhibitors' contracts prohibit
any sale of tangible personal property at the event or show and at
which no tangible personal property is actually sold.
   (2) An event or show that is conducted for informational or
educational purposes only, and at which no sales of tangible personal
property occur.
   (3) A trade show.
   (b) For purposes of this section, a "trade show" means an event or
show that complies with all of the following conditions:
   (1) The event or show is not open to the general public for any
portion of the show.
   (2) Only orders for tangible personal property are solicited or
taken during the event or show from sellers, as defined in Section
6014, for purposes of subsequent resale.
   (3) The event or show is operated by an organization that
qualifies for tax exempt status under Section 501(c) of the Internal
Revenue Code.
   (c) When the board determines it is necessary for the efficient
administration of this part, the board may require the operator of a
trade show, within 10 days from the close of that show, to provide
the board with a listing of the names and addresses of the agents or
representatives soliciting orders at the trade show, and their
principals, including, but not limited to, manufacturers,
wholesalers, distributors, or suppliers.
   (d) Any operator of a trade show who willfully fails or refuses to
comply with subdivision (c) is subject to a penalty in an amount not
to exceed one thousand dollars ($1,000) for each offense.



6074.  (a) When the board determines it is necessary for the
efficient administration of this part, the board may, by written
notice, require any person making sales to operators of catering
trucks, operated out of that person's facility pursuant to Section
114295 of the Health and Safety Code, who resell the property in the
regular course of his or her business, to obtain evidence that the
operator is the holder of a valid seller's permit issued pursuant to
Section 6067.
   At any time as the board may specify in a written notice, but in
no case more than three times in a calendar year, the board may
require a person making sales to operators of catering trucks to
submit to the board a listing of operators of catering trucks who
purchase goods from that person. Each listing shall be provided to
the board within 30 days after the date of the board's notice, and
shall include the name and seller's permit number on file of each
operator, or, for those operators who do not provide evidence of a
valid seller's permit, the operator's name, address, and telephone
number.
   The board may also, by written notice, require a person making
sales to operators of catering trucks to promptly notify the board if
a newly purchasing operator does not provide to the person, within
30 days of the date of the first purchase, evidence of a valid seller'
s permit.
   Persons required by written notice of the board to obtain
evidence, or provide a listing or notification, who fail to comply,
may be subject to a penalty not to exceed five hundred dollars ($500)
for each failure.
   (b) Persons making sales to operators of catering trucks who do
not have valid seller's permits or whose permits have been revoked
shall report and pay the tax on property as if the property were sold
at retail at the time of the sale. Nothing in this section shall
relieve any operator of a catering truck of his or her obligations as
a seller under this part.
   (c) If the board finds that a person's failure to comply with this
section is due to reasonable cause and circumstances beyond the
person's control, and occurred notwithstanding the exercise of
ordinary care and the absence of willful neglect, the person may be
relieved of the penalty imposed by this section.
   Any person seeking to be relieved of the penalty shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he or she bases his or her claim for relief.



6075.  (a) No permit shall be required of any person who engages in
business in this state as a seller of feed, for any form of animal
life, that is exempt from taxation pursuant to subdivision (b) of
Section 6358 and who engages in no other taxable sales of tangible
personal property at retail.
   (b) In the case of any seller of hay who is also a grower of hay,
the exemption provided in subdivision (a) shall apply only to growers
who are either of the following:
   (1) A grower who produces hay for sale only to beef cattle
feedlots or dairies.
   (2) A grower who sells exclusively through a farmer-owned
cooperative.
   (c) Nothing in this section shall relieve any grower of hay that
is not exempt pursuant to subdivision (b) of Section 6358 from
obtaining a permit.


6077.  (a) Any retail florist who fails to obtain a permit before
engaging in or conducting business as a seller shall, in addition to
any other applicable penalty, pay a penalty of five hundred dollars
($500).
   (b) Every mobile retail florist shall have a copy of the permit at
each sales location which shall be in the possession of a person
operating at that location.
   (c) For purposes of this section, the following terms have the
following meanings:
   (1) "Retail florist" means any person selling any flowers, potted
ornamental plants, floral arrangements, floral bouquets, wreaths, or
any similar products at retail. "Retail florist" does not include any
flower or ornamental plant grower who sells his or her own products.
   (2) "Mobile retail florist" means any retail florist who does not
sell from a structure or retail shop, including, but not limited to,
a florist who sells from a vehicle, pushcart, wagon, or other
portable method, or who sells at a swap meet, flea market, or similar
transient location.

State Codes and Statutes

Statutes > California > Rtc > 6066-6077

REVENUE AND TAXATION CODE
SECTION 6066-6077



6066.  (a) Every person desiring to engage in or conduct business as
a seller within this state shall file with the board an application
for a permit for each place of business. Every application for a
permit shall be made upon a form prescribed by the board and shall
set forth the name under which the applicant transacts or intends to
transact business, the location of his place or places of business,
and such other information as the board may require. An application
for a permit shall be authenticated in a form or pursuant to methods
as may be prescribed by the board. The application shall state that
the applicant will actively engage in or conduct business as a seller
of tangible personal property.
   (b) An application filed pursuant to this section may be filed
using electronic media as prescribed by the board.
   (c) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disk, facsimile machine, or telephone.




6066.3.  (a) A city, county, or city and county may collect
information from persons desiring to engage in business in that
jurisdiction for the purposes of selling tangible personal property
under this part and shall transmit that information to the board. The
information shall be provided to the board in a format to be
determined by the board after consulting with the League of
California Cities and the California State Association of Counties.
   (b) The information submitted to the board under subdivision (a)
shall serve as all of the following:
   (1) The preliminary application for a seller's permit.
   (2) Notification to the board by the city, county, or city and
county of a person desiring to engage in the business of selling of
tangible personal property in that jurisdiction.
   (3) Notice to the board for purposes of redistribution under
Section 7209.
   (c) The board shall issue a determination regarding issuance of a
seller's permit and receipt of notification for purposes of
paragraphs (2) and (3) of subdivision (b). The board shall provide a
copy of that determination and receipt of notification to the city,
county, or city and county from which the board has received
information under subdivision (a). The board shall make its
determination as follows:
   (1) For persons for whom a determination can be made based on the
information submitted, the determination shall be issued within 30
days of receipt of the information.
   (2) For persons for whom additional information is required before
a determination can be made, the determination shall be issued
within 120 days of receipt of the information.
   (d) The board shall, after consulting with the League of
California Cities and the California State Association of Counties,
adopt standardized data addressing and naming conventions that are
compatible with local jurisdiction conventions for new registrants
and, to the extent possible, for current accounts.
   (e) A city, county, or city and county may not charge applicants a
fee for collecting and transmitting information pursuant to this
section.



6066.4.  A city, county, or city and county may require each person
desiring to engage in business in that jurisdiction for the purposes
of selling tangible personal property to provide his or her seller's
permit account number, if any.


6066.5.  At the time the board provides the applicant with an
application form, the applicant shall be provided with a written
notice in a form prescribed by the board outlining the provisions of
Sections 6072 and 6094.5 and the penalties that will accrue to the
applicant should the permit be used in a manner which is prohibited
by those sections.



6067.  After compliance with Sections 6066 and 6701 by the
applicant, and after giving the applicant the notice required by
Section 6066.5, the board shall grant and issue to each applicant a
separate permit for each place of business within the state. A permit
is not assignable and is valid only for the person in whose name it
is issued and for the transaction of business at the place designated
therein. It shall at all times be conspicuously displayed at the
place for which issued.



6068.  Upon such notification of a change of address as may be
required by the board, a permit may be reissued for the new address
of a business place of a permitholder without the filing of a new
application.


6069.  A seller whose permit has been previously suspended or
revoked shall pay the board a fee of one hundred dollars ($100) for
the renewal or issuance of a permit.



6070.  Whenever any person fails to comply with any provision of
this part relating to the sales tax or any rule or regulation of the
board relating to the sales tax prescribed and adopted under this
part, the board upon hearing, after giving the person 10 days' notice
in writing specifying the time and place of hearing and requiring
him to show cause why his permit or permits should not be revoked,
may revoke or suspend any one or more of the permits held by the
person. The board shall give to the person written notice of the
suspension or revocation of any of his permits. The notices herein
required may be served personally or by mail in the manner prescribed
for service of notice of a deficiency determination. The board shall
not issue a new permit after the revocation of a permit unless it is
satisfied that the former holder of the permit will comply with the
provisions of this part relating to the sales tax and the regulations
of the board.



6071.  A person who engages in business as a seller in this state
without a permit or permits or after a permit has been suspended or
revoked, and each officer of any corporation which so engages in
business, is guilty of a misdemeanor punishable as provided in
Section 7153.



6071.1.  (a) A permitholder who fails to surrender a seller's permit
upon transfer of a business shall be liable for any tax, interest,
and penalty incurred by the transferee if the permitholder has actual
or constructive knowledge that the transferee is using the permit in
any manner. The predecessor's liability shall be limited to the
quarter in which the business is transferred, and the three
subsequent quarters.
   (b) The limitation on liability provided for in subdivision (a)
shall not apply in cases where, after the transfer, 80 percent or
more of the real or ultimate ownership of the business transferred is
held by the predecessor.
   (c) For purposes of this section, stockholders, bondholders,
partners, or other persons holding an ownership interest in a
corporation or other entity shall be regarded as having the "real or
ultimate ownership" of the property of the corporation or other
entity.



6072.  A permit shall be held only by persons actively engaging in
or conducting a business as a seller of tangible personal property.
Any person not so engaged shall forthwith surrender his or her permit
to the board for cancellation. The board may revoke the permit of a
person found to be not actively engaged in or conducting a business
as a seller of tangible personal property.
   Any person who knowingly issues a resale certificate while the
person is not actively engaged in business as a seller, for personal
gain or to evade the payment of taxes, shall be liable for the taxes
that would otherwise have been due on the transaction, plus a penalty
of 10 percent or five hundred dollars ($500), whichever is greater,
in addition to all other penalties imposed by this part, and interest
at the modified adjusted rate per month, or fraction thereof,
established pursuant to Section 6591.5, from the last day of the
month following the quarterly period for which the amount or any
portion thereof should have been returned until the date of payment.




6073.  (a) (1) When the board determines it is necessary for the
efficient administration of this part, the board may require the
operator of a swap meet, flea market, or special event as a
prerequisite to renting or leasing space on the premises owned or
controlled by that operator to a person desiring to engage in or
conduct business as a seller, to obtain written evidence that the
seller is the holder of a valid seller's permit issued pursuant to
Section 6067, or a written statement from the seller that he or she
is not offering for sale any item that is taxable under this part or
is otherwise not required to hold a valid seller's permit.
   (2) In providing the board with documentation required by the
board pursuant to paragraph (1), an operator of a swap meet, flea
market, or special event may require each person desiring to engage
in or conduct business as a seller at that swap meet, flea market, or
special event to provide his or her driver's license number to the
operator on a form authorized by the board or under Section 6073.1.
   (b) At any time as the board may specify in a written notice, but
in no case more than three times in a calendar year, the board may
require an operator to submit to the board a list of vendors
conducting business on their premises as a seller. Each listing shall
be provided to the board within 30 days after the date of the board'
s notice. The list shall contain the name and seller's permit number
for permitholders and the name, address, and driver's license number
for vendors who do not have seller's permits. Records shall be
retained to the same extent as all transactions involving sales or
use tax liability as provided in Section 7053.
   (c) "Swap meet, flea market, or special event," as used in this
section, means an activity involving a series of sales sufficient in
number, scope, and character to constitute a regular course of
business, or any event at which two or more persons offer tangible
personal property for sale or exchange and at which a fee is charged
for the privilege of displaying the property for sale or exchange or
at which a fee is charged to prospective buyers for admission to the
area where the property is offered or displayed for sale or exchange.
   (d) Any operator of a swap meet, flea market, or special event who
fails or refuses to comply with this section is subject to a penalty
not exceeding one thousand dollars ($1,000) for each offense.



6073.1.  An operator of a swap meet or flea market, as defined in
Section 6073, or special event, who verifies that a seller has a
valid seller's permit, or who obtains from the seller a certificate
that the seller is not offering for sale any item that is taxable
under this part and who completes the form requirements of Section
21663 of the Business and Professions Code, shall be deemed to have
complied with the requirements of Section 6073. No additional forms
will be required by the State Board of Equalization.



6073.2.  (a) Section 6073 shall not apply to any of the following:
   (1) An event or show for which all exhibitors' contracts prohibit
any sale of tangible personal property at the event or show and at
which no tangible personal property is actually sold.
   (2) An event or show that is conducted for informational or
educational purposes only, and at which no sales of tangible personal
property occur.
   (3) A trade show.
   (b) For purposes of this section, a "trade show" means an event or
show that complies with all of the following conditions:
   (1) The event or show is not open to the general public for any
portion of the show.
   (2) Only orders for tangible personal property are solicited or
taken during the event or show from sellers, as defined in Section
6014, for purposes of subsequent resale.
   (3) The event or show is operated by an organization that
qualifies for tax exempt status under Section 501(c) of the Internal
Revenue Code.
   (c) When the board determines it is necessary for the efficient
administration of this part, the board may require the operator of a
trade show, within 10 days from the close of that show, to provide
the board with a listing of the names and addresses of the agents or
representatives soliciting orders at the trade show, and their
principals, including, but not limited to, manufacturers,
wholesalers, distributors, or suppliers.
   (d) Any operator of a trade show who willfully fails or refuses to
comply with subdivision (c) is subject to a penalty in an amount not
to exceed one thousand dollars ($1,000) for each offense.



6074.  (a) When the board determines it is necessary for the
efficient administration of this part, the board may, by written
notice, require any person making sales to operators of catering
trucks, operated out of that person's facility pursuant to Section
114295 of the Health and Safety Code, who resell the property in the
regular course of his or her business, to obtain evidence that the
operator is the holder of a valid seller's permit issued pursuant to
Section 6067.
   At any time as the board may specify in a written notice, but in
no case more than three times in a calendar year, the board may
require a person making sales to operators of catering trucks to
submit to the board a listing of operators of catering trucks who
purchase goods from that person. Each listing shall be provided to
the board within 30 days after the date of the board's notice, and
shall include the name and seller's permit number on file of each
operator, or, for those operators who do not provide evidence of a
valid seller's permit, the operator's name, address, and telephone
number.
   The board may also, by written notice, require a person making
sales to operators of catering trucks to promptly notify the board if
a newly purchasing operator does not provide to the person, within
30 days of the date of the first purchase, evidence of a valid seller'
s permit.
   Persons required by written notice of the board to obtain
evidence, or provide a listing or notification, who fail to comply,
may be subject to a penalty not to exceed five hundred dollars ($500)
for each failure.
   (b) Persons making sales to operators of catering trucks who do
not have valid seller's permits or whose permits have been revoked
shall report and pay the tax on property as if the property were sold
at retail at the time of the sale. Nothing in this section shall
relieve any operator of a catering truck of his or her obligations as
a seller under this part.
   (c) If the board finds that a person's failure to comply with this
section is due to reasonable cause and circumstances beyond the
person's control, and occurred notwithstanding the exercise of
ordinary care and the absence of willful neglect, the person may be
relieved of the penalty imposed by this section.
   Any person seeking to be relieved of the penalty shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he or she bases his or her claim for relief.



6075.  (a) No permit shall be required of any person who engages in
business in this state as a seller of feed, for any form of animal
life, that is exempt from taxation pursuant to subdivision (b) of
Section 6358 and who engages in no other taxable sales of tangible
personal property at retail.
   (b) In the case of any seller of hay who is also a grower of hay,
the exemption provided in subdivision (a) shall apply only to growers
who are either of the following:
   (1) A grower who produces hay for sale only to beef cattle
feedlots or dairies.
   (2) A grower who sells exclusively through a farmer-owned
cooperative.
   (c) Nothing in this section shall relieve any grower of hay that
is not exempt pursuant to subdivision (b) of Section 6358 from
obtaining a permit.


6077.  (a) Any retail florist who fails to obtain a permit before
engaging in or conducting business as a seller shall, in addition to
any other applicable penalty, pay a penalty of five hundred dollars
($500).
   (b) Every mobile retail florist shall have a copy of the permit at
each sales location which shall be in the possession of a person
operating at that location.
   (c) For purposes of this section, the following terms have the
following meanings:
   (1) "Retail florist" means any person selling any flowers, potted
ornamental plants, floral arrangements, floral bouquets, wreaths, or
any similar products at retail. "Retail florist" does not include any
flower or ornamental plant grower who sells his or her own products.
   (2) "Mobile retail florist" means any retail florist who does not
sell from a structure or retail shop, including, but not limited to,
a florist who sells from a vehicle, pushcart, wagon, or other
portable method, or who sells at a swap meet, flea market, or similar
transient location.


State Codes and Statutes

State Codes and Statutes

Statutes > California > Rtc > 6066-6077

REVENUE AND TAXATION CODE
SECTION 6066-6077



6066.  (a) Every person desiring to engage in or conduct business as
a seller within this state shall file with the board an application
for a permit for each place of business. Every application for a
permit shall be made upon a form prescribed by the board and shall
set forth the name under which the applicant transacts or intends to
transact business, the location of his place or places of business,
and such other information as the board may require. An application
for a permit shall be authenticated in a form or pursuant to methods
as may be prescribed by the board. The application shall state that
the applicant will actively engage in or conduct business as a seller
of tangible personal property.
   (b) An application filed pursuant to this section may be filed
using electronic media as prescribed by the board.
   (c) Electronic media includes, but is not limited to, computer
modem, magnetic media, optical disk, facsimile machine, or telephone.




6066.3.  (a) A city, county, or city and county may collect
information from persons desiring to engage in business in that
jurisdiction for the purposes of selling tangible personal property
under this part and shall transmit that information to the board. The
information shall be provided to the board in a format to be
determined by the board after consulting with the League of
California Cities and the California State Association of Counties.
   (b) The information submitted to the board under subdivision (a)
shall serve as all of the following:
   (1) The preliminary application for a seller's permit.
   (2) Notification to the board by the city, county, or city and
county of a person desiring to engage in the business of selling of
tangible personal property in that jurisdiction.
   (3) Notice to the board for purposes of redistribution under
Section 7209.
   (c) The board shall issue a determination regarding issuance of a
seller's permit and receipt of notification for purposes of
paragraphs (2) and (3) of subdivision (b). The board shall provide a
copy of that determination and receipt of notification to the city,
county, or city and county from which the board has received
information under subdivision (a). The board shall make its
determination as follows:
   (1) For persons for whom a determination can be made based on the
information submitted, the determination shall be issued within 30
days of receipt of the information.
   (2) For persons for whom additional information is required before
a determination can be made, the determination shall be issued
within 120 days of receipt of the information.
   (d) The board shall, after consulting with the League of
California Cities and the California State Association of Counties,
adopt standardized data addressing and naming conventions that are
compatible with local jurisdiction conventions for new registrants
and, to the extent possible, for current accounts.
   (e) A city, county, or city and county may not charge applicants a
fee for collecting and transmitting information pursuant to this
section.



6066.4.  A city, county, or city and county may require each person
desiring to engage in business in that jurisdiction for the purposes
of selling tangible personal property to provide his or her seller's
permit account number, if any.


6066.5.  At the time the board provides the applicant with an
application form, the applicant shall be provided with a written
notice in a form prescribed by the board outlining the provisions of
Sections 6072 and 6094.5 and the penalties that will accrue to the
applicant should the permit be used in a manner which is prohibited
by those sections.



6067.  After compliance with Sections 6066 and 6701 by the
applicant, and after giving the applicant the notice required by
Section 6066.5, the board shall grant and issue to each applicant a
separate permit for each place of business within the state. A permit
is not assignable and is valid only for the person in whose name it
is issued and for the transaction of business at the place designated
therein. It shall at all times be conspicuously displayed at the
place for which issued.



6068.  Upon such notification of a change of address as may be
required by the board, a permit may be reissued for the new address
of a business place of a permitholder without the filing of a new
application.


6069.  A seller whose permit has been previously suspended or
revoked shall pay the board a fee of one hundred dollars ($100) for
the renewal or issuance of a permit.



6070.  Whenever any person fails to comply with any provision of
this part relating to the sales tax or any rule or regulation of the
board relating to the sales tax prescribed and adopted under this
part, the board upon hearing, after giving the person 10 days' notice
in writing specifying the time and place of hearing and requiring
him to show cause why his permit or permits should not be revoked,
may revoke or suspend any one or more of the permits held by the
person. The board shall give to the person written notice of the
suspension or revocation of any of his permits. The notices herein
required may be served personally or by mail in the manner prescribed
for service of notice of a deficiency determination. The board shall
not issue a new permit after the revocation of a permit unless it is
satisfied that the former holder of the permit will comply with the
provisions of this part relating to the sales tax and the regulations
of the board.



6071.  A person who engages in business as a seller in this state
without a permit or permits or after a permit has been suspended or
revoked, and each officer of any corporation which so engages in
business, is guilty of a misdemeanor punishable as provided in
Section 7153.



6071.1.  (a) A permitholder who fails to surrender a seller's permit
upon transfer of a business shall be liable for any tax, interest,
and penalty incurred by the transferee if the permitholder has actual
or constructive knowledge that the transferee is using the permit in
any manner. The predecessor's liability shall be limited to the
quarter in which the business is transferred, and the three
subsequent quarters.
   (b) The limitation on liability provided for in subdivision (a)
shall not apply in cases where, after the transfer, 80 percent or
more of the real or ultimate ownership of the business transferred is
held by the predecessor.
   (c) For purposes of this section, stockholders, bondholders,
partners, or other persons holding an ownership interest in a
corporation or other entity shall be regarded as having the "real or
ultimate ownership" of the property of the corporation or other
entity.



6072.  A permit shall be held only by persons actively engaging in
or conducting a business as a seller of tangible personal property.
Any person not so engaged shall forthwith surrender his or her permit
to the board for cancellation. The board may revoke the permit of a
person found to be not actively engaged in or conducting a business
as a seller of tangible personal property.
   Any person who knowingly issues a resale certificate while the
person is not actively engaged in business as a seller, for personal
gain or to evade the payment of taxes, shall be liable for the taxes
that would otherwise have been due on the transaction, plus a penalty
of 10 percent or five hundred dollars ($500), whichever is greater,
in addition to all other penalties imposed by this part, and interest
at the modified adjusted rate per month, or fraction thereof,
established pursuant to Section 6591.5, from the last day of the
month following the quarterly period for which the amount or any
portion thereof should have been returned until the date of payment.




6073.  (a) (1) When the board determines it is necessary for the
efficient administration of this part, the board may require the
operator of a swap meet, flea market, or special event as a
prerequisite to renting or leasing space on the premises owned or
controlled by that operator to a person desiring to engage in or
conduct business as a seller, to obtain written evidence that the
seller is the holder of a valid seller's permit issued pursuant to
Section 6067, or a written statement from the seller that he or she
is not offering for sale any item that is taxable under this part or
is otherwise not required to hold a valid seller's permit.
   (2) In providing the board with documentation required by the
board pursuant to paragraph (1), an operator of a swap meet, flea
market, or special event may require each person desiring to engage
in or conduct business as a seller at that swap meet, flea market, or
special event to provide his or her driver's license number to the
operator on a form authorized by the board or under Section 6073.1.
   (b) At any time as the board may specify in a written notice, but
in no case more than three times in a calendar year, the board may
require an operator to submit to the board a list of vendors
conducting business on their premises as a seller. Each listing shall
be provided to the board within 30 days after the date of the board'
s notice. The list shall contain the name and seller's permit number
for permitholders and the name, address, and driver's license number
for vendors who do not have seller's permits. Records shall be
retained to the same extent as all transactions involving sales or
use tax liability as provided in Section 7053.
   (c) "Swap meet, flea market, or special event," as used in this
section, means an activity involving a series of sales sufficient in
number, scope, and character to constitute a regular course of
business, or any event at which two or more persons offer tangible
personal property for sale or exchange and at which a fee is charged
for the privilege of displaying the property for sale or exchange or
at which a fee is charged to prospective buyers for admission to the
area where the property is offered or displayed for sale or exchange.
   (d) Any operator of a swap meet, flea market, or special event who
fails or refuses to comply with this section is subject to a penalty
not exceeding one thousand dollars ($1,000) for each offense.



6073.1.  An operator of a swap meet or flea market, as defined in
Section 6073, or special event, who verifies that a seller has a
valid seller's permit, or who obtains from the seller a certificate
that the seller is not offering for sale any item that is taxable
under this part and who completes the form requirements of Section
21663 of the Business and Professions Code, shall be deemed to have
complied with the requirements of Section 6073. No additional forms
will be required by the State Board of Equalization.



6073.2.  (a) Section 6073 shall not apply to any of the following:
   (1) An event or show for which all exhibitors' contracts prohibit
any sale of tangible personal property at the event or show and at
which no tangible personal property is actually sold.
   (2) An event or show that is conducted for informational or
educational purposes only, and at which no sales of tangible personal
property occur.
   (3) A trade show.
   (b) For purposes of this section, a "trade show" means an event or
show that complies with all of the following conditions:
   (1) The event or show is not open to the general public for any
portion of the show.
   (2) Only orders for tangible personal property are solicited or
taken during the event or show from sellers, as defined in Section
6014, for purposes of subsequent resale.
   (3) The event or show is operated by an organization that
qualifies for tax exempt status under Section 501(c) of the Internal
Revenue Code.
   (c) When the board determines it is necessary for the efficient
administration of this part, the board may require the operator of a
trade show, within 10 days from the close of that show, to provide
the board with a listing of the names and addresses of the agents or
representatives soliciting orders at the trade show, and their
principals, including, but not limited to, manufacturers,
wholesalers, distributors, or suppliers.
   (d) Any operator of a trade show who willfully fails or refuses to
comply with subdivision (c) is subject to a penalty in an amount not
to exceed one thousand dollars ($1,000) for each offense.



6074.  (a) When the board determines it is necessary for the
efficient administration of this part, the board may, by written
notice, require any person making sales to operators of catering
trucks, operated out of that person's facility pursuant to Section
114295 of the Health and Safety Code, who resell the property in the
regular course of his or her business, to obtain evidence that the
operator is the holder of a valid seller's permit issued pursuant to
Section 6067.
   At any time as the board may specify in a written notice, but in
no case more than three times in a calendar year, the board may
require a person making sales to operators of catering trucks to
submit to the board a listing of operators of catering trucks who
purchase goods from that person. Each listing shall be provided to
the board within 30 days after the date of the board's notice, and
shall include the name and seller's permit number on file of each
operator, or, for those operators who do not provide evidence of a
valid seller's permit, the operator's name, address, and telephone
number.
   The board may also, by written notice, require a person making
sales to operators of catering trucks to promptly notify the board if
a newly purchasing operator does not provide to the person, within
30 days of the date of the first purchase, evidence of a valid seller'
s permit.
   Persons required by written notice of the board to obtain
evidence, or provide a listing or notification, who fail to comply,
may be subject to a penalty not to exceed five hundred dollars ($500)
for each failure.
   (b) Persons making sales to operators of catering trucks who do
not have valid seller's permits or whose permits have been revoked
shall report and pay the tax on property as if the property were sold
at retail at the time of the sale. Nothing in this section shall
relieve any operator of a catering truck of his or her obligations as
a seller under this part.
   (c) If the board finds that a person's failure to comply with this
section is due to reasonable cause and circumstances beyond the
person's control, and occurred notwithstanding the exercise of
ordinary care and the absence of willful neglect, the person may be
relieved of the penalty imposed by this section.
   Any person seeking to be relieved of the penalty shall file with
the board a statement under penalty of perjury setting forth the
facts upon which he or she bases his or her claim for relief.



6075.  (a) No permit shall be required of any person who engages in
business in this state as a seller of feed, for any form of animal
life, that is exempt from taxation pursuant to subdivision (b) of
Section 6358 and who engages in no other taxable sales of tangible
personal property at retail.
   (b) In the case of any seller of hay who is also a grower of hay,
the exemption provided in subdivision (a) shall apply only to growers
who are either of the following:
   (1) A grower who produces hay for sale only to beef cattle
feedlots or dairies.
   (2) A grower who sells exclusively through a farmer-owned
cooperative.
   (c) Nothing in this section shall relieve any grower of hay that
is not exempt pursuant to subdivision (b) of Section 6358 from
obtaining a permit.


6077.  (a) Any retail florist who fails to obtain a permit before
engaging in or conducting business as a seller shall, in addition to
any other applicable penalty, pay a penalty of five hundred dollars
($500).
   (b) Every mobile retail florist shall have a copy of the permit at
each sales location which shall be in the possession of a person
operating at that location.
   (c) For purposes of this section, the following terms have the
following meanings:
   (1) "Retail florist" means any person selling any flowers, potted
ornamental plants, floral arrangements, floral bouquets, wreaths, or
any similar products at retail. "Retail florist" does not include any
flower or ornamental plant grower who sells his or her own products.
   (2) "Mobile retail florist" means any retail florist who does not
sell from a structure or retail shop, including, but not limited to,
a florist who sells from a vehicle, pushcart, wagon, or other
portable method, or who sells at a swap meet, flea market, or similar
transient location.