The BOE-410-D (now designated CDTFA-410-D following California's reorganization of its tax agencies) is a state-required certification for vendors at swap meets, flea markets, trade shows, and temporary marketplace events throughout California. The California Department of Tax and Fee Administration (CDTFA) requires all sellers at these events to complete this certification before sales activity begins at each event.
Any vendor selling tangible personal property at a California temporary event must either present a valid seller's permit number or certify an applicable exemption. Event promoters and operators are required to collect and retain completed forms from each participating seller before the event opens to the public.
The form recognizes three main exemption categories. Occasional sellers are individuals making isolated, non-routine sales that fall below the threshold requiring a formal permit. Nontaxable sales vendors sell only items not subject to California sales tax. Section 6015 retailers operate under a parent organization that holds the seller's permit and reports all applicable taxes, which is common in direct sales companies and multi-level marketing organizations.
Sellers provide their full name, business name, event and promoter details, and their seller's permit number or the applicable exemption basis. The CERTIFICATION section at the bottom of the document requires a printed name, signature, title, and date to confirm that all reported information is accurate and complete.
Vendors with permanent California sales operations often also maintain a California sales tax certificate. Businesses reporting adjusted taxable sales may additionally file the California BOE-531 form. Sellers at farmers markets and agricultural fairs can review our farmers market vendor application for additional local documentation requirements.
| Question | Answer |
|---|---|
| Form Name | Boe 410 D Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | s permit seller, boe d equalization, boe d california form, boe d california |
