Card show sales tax in California
Trading cards are taxable at California card shows. The state rate is 7.25%, local taxes come on top, and you need to be registered before you sell. Details as published by the state, checked 2026-10-17.
| Sales | $2,500.00 |
|---|---|
| Taxable sales | $2,500.00 |
| Sales tax to remit | $181.25 |
Collect this from buyers on top of your prices, or it comes out of your margin. Base rate from the state revenue department, checked 17 Oct 2026.
Notes on the sources. The operator duties come from a search summary of Publication 111, not a full read. The Regulation 1654 trade-in and barter details come from search excerpts of the CDTFA lawguide.
California rules for card-show vendors
- Rate
- The statewide rate is 7.25%. District taxes of 0.10% to 2.00% apply in many areas, and some areas have more than one. Charge the rate for the show venue's address, using CDTFA's rate lookup.
- What you need
- Temporary seller's permit (CDTFA). A seller who already has a permanent permit registers a sub-permit for each temporary location instead.
- Cost
- Free.
- How to get it
- Register online with CDTFA Online Services (Registrations tab), up to 90 days before the start date. Selling at a location for less than 90 days makes you a temporary seller. List the start and end date for each location and print a permit for each one.
- The organizer
- Before renting space, the swap meet, flea market or special event operator must confirm that each seller holds a valid permit or is exempt, and must keep seller records for at least 4 years (Publication 111). Sellers give the operator their details, including their permit number, in writing (Form CDTFA-410-D).
- Filing and paying
- One return per temporary permit, due by the last day of the month after the month the temporary location closes (example: an event Jan 15-27 has a return due by Feb 29). File through Online Services.
- Occasional sellers
- No permit is needed for occasional sales. CDTFA's example is up to two garage sales in a 12-month period; a third requires a permit. A card dealer who sets up repeatedly does not qualify.
- Trades
- Barter and exchanges count as sales, taxed at the fair market value of what is received (Reg. 1654 and CDTFA FAQ). A trade-in allowance is part of the taxable amount and does not reduce it; CDTFA's example taxes a $20,000 sale in full despite a $4,000 trade-in.
- Are cards taxable?
- Taxable as tangible personal property. CDTFA has no trading-card exemption.
Keeping the numbers straight
Add the show in the Shows tab of the ledger with the venue's combined rate and tie each sale to it. The card-show sales tax log then shows taxable sales, the tax you owe at the rate, the tax you actually collected and the gap, so the return is a copy job. If you priced cards with tax included, tick that box and the tax is backed out of each sale.
General rules that apply in every state, like resale certificates and tax-inclusive pricing, are in the card show sales tax guide. For trades, see record-keeping for card trades.
Figures checked against the sources below on . Calculators and checklists, not tax advice.
Frequently asked questions
Do I need a permit to sell cards at a card show in California?
Temporary seller's permit (CDTFA). Register online with CDTFA Online Services (Registrations tab), up to 90 days before the start date.
What sales tax rate applies at a California card show?
The statewide rate is 7.25%. District taxes of 0.10% to 2.00% apply in many areas, and some areas have more than one. Use the combined rate for the venue's address.
Are trading cards taxable in California?
Taxable as tangible personal property. CDTFA has no trading-card exemption. Sales to a dealer who gives you a valid resale certificate are the usual exception.
How do I file sales tax after a California show?
One return per temporary permit, due by the last day of the month after the month the temporary location closes (example: an event Jan 15-27 has a return due by Feb 29). File through Online Services.
Sources
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