Rev. & Tax. Code, § 6073.1 · Article 2. Permits
Rev. & Tax. Code, § 6073.1
Text — As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
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.
Notes and commentary — not statutory text
History
Added by Stats. 1988, Ch. 1138, Sec. 8.
Source of truth
- Edition
- As published in the Legislative Counsel's database, tables dated October 18, 2026 (pubinfo_2025.zip)
- Official file
- https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=RTC§ionNum=6073.1.
- Text hash
- sha256 655d965b3e2308aea45a2f132219875a1ce34351bbddf7586a2528e0fc4a4e77
- Composed by
- compose_ca.py 2026-10-22: the Legislative Counsel's CAML content files read by a tokenizer (caml_readers.reader_a); an independent xml.etree reading (caml_readers.reader_b) agrees on every section
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Business and Professions Code
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Revenue and Taxation Code
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