Seller's Permits
All vendors must show either a current Seller's Permit issued by the California Department of Tax and Fee Administration OR must fill out the Temporary Seller's Form.
A Seller’s Permit (issued by the CA Department of Tax and Fee Administration) with the Napa-Vallejo Flea Market address is required for:
• For any new products, overstocks, close-outs, returns or plants.
• Any handcrafted merchandise (even if made out of old, used or recycled product).
• Anytime there are multiples of like-type items, new or used (for instance, all lawn maintenance equipment or all golf clubs-closing out business or reducing inventory).
• Anytime a person has exceeded 2 visits in a 12-month period (not calendar year).
*Note: A 2012 change requires vendors to obtain a sub-permit with the flea market address IF selling more than twice in a 12-month period at our location. For more information, click here.
A Seller’s Permit (issued by the CA Department of Tax and Fee Administration) with the Napa-Vallejo Flea Market address is required for:
• For any new products, overstocks, close-outs, returns or plants.
• Any handcrafted merchandise (even if made out of old, used or recycled product).
• Anytime there are multiples of like-type items, new or used (for instance, all lawn maintenance equipment or all golf clubs-closing out business or reducing inventory).
• Anytime a person has exceeded 2 visits in a 12-month period (not calendar year).
*Note: A 2012 change requires vendors to obtain a sub-permit with the flea market address IF selling more than twice in a 12-month period at our location. For more information, click here.
A Seller’s Permit is NOT required for:
• Produce (in its natural state).
• Vendors providing information only (no tangible goods sold or exchanged).
• Section 6015 retailers. Examples include: Avon, Royal Prestige, Mary Kay (Vendor should be able to show invoice to substantiate prepayment of tax, if requested).
• Produce (in its natural state).
• Vendors providing information only (no tangible goods sold or exchanged).
• Section 6015 retailers. Examples include: Avon, Royal Prestige, Mary Kay (Vendor should be able to show invoice to substantiate prepayment of tax, if requested).
A Temporary Seller's Form (Temp Form) is to be used for:
• Anyone not required to have a Seller's Permit issued by the CA Department of Tax and Fee Administration
(see information above).
• For anyone selling household garage sale merchandise for the first or second weekend in a 12 month period.
• Anyone not required to have a Seller's Permit issued by the CA Department of Tax and Fee Administration
(see information above).
• For anyone selling household garage sale merchandise for the first or second weekend in a 12 month period.