How to Fill Out California Form CDTFA-410-D (w/Examples) + FAQs

If you sell merchandise at a swap meet, flea market, antique fair, gun show, boat show, or any other temporary “special event” in California, the operator of that event is legally required to collect a completed Form CDTFA-410-D, Swap Meets, Flea Markets, or Special Events Certification to Operator from you before renting you a table, booth, or floor space. This single-page form is California’s way of verifying — under Revenue & Taxation Code § 6073 — that every vendor on the premises either holds a valid seller’s permit or qualifies for a recognized exemption.

This guide walks you through every box on the form, gives you a fully worked example, explains the operator’s separate compliance obligations under CDTFA Publication 111, and answers the questions vendors and operators ask most often.

What Form CDTFA-410-D Is (and Isn’t)

Form CDTFA-410-D is a seller’s certification that a vendor gives to an event operator — it is not a tax return, not a registration with the state, and not something you mail to the California Department of Tax and Fee Administration (CDTFA). The operator keeps it on file and must produce it (or the equivalent information) within 30 days if the CDTFA requests records, per Publication 111.

The current revision is CDTFA-410-D REV. 9 (3-23), dated March 2023, and it replaces all prior BOE-410-D versions issued before the Board of Equalization’s sales-tax functions transferred to CDTFA in 2017. You can download the fillable PDF directly from the CDTFA forms library or request a paper copy by calling the Customer Service Center at 1-800-400-7115.

Who Must File It

Anyone offering tangible personal property for sale — new, used, handmade, or consigned — at a California swap meet, flea market, or special event must complete the form before being granted booth space, as outlined in § 6073(a)(1). Partners, spouses, and additional sellers operating from the same booth each need their own separate copy.

Who the “Operator” Is

The “operator” is any person or entity — for-profit or nonprofit — that rents, leases, or otherwise grants the right to sell at a recurring or one-time event. Examples include the Rose Bowl Flea Market, the Electronics Flea Market in Cupertino, parish festival coordinators like those described in the Archdiocese of Los Angeles handbook, and boat-show promoters such as the Sacramento Boat Show.

The Four Sections of CDTFA-410-D — A Field-by-Field Walkthrough

The form is one page and divided into four numbered sections. Below is exactly what to write in each blank, using the official field labels printed on Rev. 9 (3-23).

Section 1 — Event Information

This is what identifies the specific event and booth. Fill in three fields:

Event Name and Place — Write the full marketing name of the event and the physical venue. Example: “Rose Bowl Flea Market — 1001 Rose Bowl Dr., Pasadena, CA 91103.”
Event Date(s) — A single date for a one-day event, or a range (e.g., “06/14/2026”) or recurring schedule (e.g., “Second Sunday of each month, 2026 season”).
Table/Booth/Location ID Number — The space number assigned by the operator at check-in (e.g., “Row K, Booth 217”). Leave it blank only if the operator assigns spaces on arrival, and ask them to fill it in.

Section 2 — Vendor/Exhibitor Information

This identifies you, the seller. Five fields:

Owner’s Name — Legal name of the individual owner, partners, or registered entity. For an LLC write the LLC’s exact registered name, then “(Jane Doe, Managing Member)” in parentheses.
Mailing Address — Street or P.O. Box, city, state, ZIP. Use the address on file with the CDTFA for your seller’s permit so the two records match.
Telephone Number — A working number where the operator (or CDTFA, if it audits) can reach you.
Driver License Number / State ID Number and State — Required by § 6073(a)(2). A passport or ITIN is not an acceptable substitute; if you have no driver’s license, use a state-issued non-driver ID card.
Type of Business and Description of Items to Be Sold/Displayed — Be specific. “Retail — vintage vinyl records, used books, and band T-shirts” is acceptable; “miscellaneous” is not.

Section 3 — Status

This is where the form does its real work: it forces you to declare why you are or are not legally required to hold a seller’s permit. You check one of the following boxes and complete the prompts that follow:

☐ I hold a valid seller’s permit. Write your 9-digit permit account number (format: SR XXX XXXXXXX). The operator will verify it on the CDTFA’s online permit-verification tool or by calling the 24-hour automated line at 1-888-225-5263.
☐ I am not required to hold a seller’s permit because I am only making “occasional” sales. Per Publication 111, “occasional” generally means no more than two sales of taxable items in any 12-month period.
☐ I am not required to hold a seller’s permit because I am only selling products that are not taxable when sold at retail. Typical examples: most groceries, prescription medicine, and certain agricultural feed.
☐ I am selling on behalf of a section 6015 retailer. Provide the principal retailer’s name and permit number; the 6015 retailer collects and remits the tax for you, as described at R&TC § 6015.

Section 4 — Certification

You print your name and title, sign, and date. The signature certifies under penalty of perjury that everything above is true. If anything changes mid-season (new permit number, new product line), submit a fresh form — do not cross out and initial.

A Fully Worked Example: “Sunny Valley Antiques”

To make every field concrete, here is how a fictional vendor — Maria Chen, doing business as Sunny Valley Antiques, LLC — would complete CDTFA-410-D for a one-day booth at the Rose Bowl Flea Market on June 14, 2026.

Field	Maria’s entry
Event Name and Place	Rose Bowl Flea Market, 1001 Rose Bowl Dr., Pasadena, CA 91103
Event Date(s)	06/14/2026
Table/Booth/Location ID	K-217
Owner’s Name	Sunny Valley Antiques, LLC (Maria Chen, Managing Member)
Mailing Address	482 Cedar Ln., Glendale, CA 91206
Telephone	(818) 555-0142
Driver License / State	DL D1234567 — California
Type of Business / Items	Retail — antique furniture, vintage glassware, mid-century lamps
Status box checked	☑ I hold a valid seller’s permit
Permit number	SR GH 102-345678
Certification — Name	Maria Chen
Title	Managing Member
Signature	Maria Chen
Date	06/13/2026

Maria emails the completed PDF to admin@rgcshows.com the day before the event, following the Rose Bowl’s digital-submission packet, and brings a printed copy to check-in as a backup.

Variation A — Occasional Seller (No Permit Required)

Maria’s neighbor, Tom Alvarez, is liquidating his late aunt’s estate and selling once. In Section 3 he checks “occasional sales,” leaves the permit-number line blank, and writes “Estate liquidation — one-time sale of personal household items inherited 2025” in the description field of Section 2. He still completes Sections 1, 2, and 4 in full.

Variation B — Nonprofit Selling on Behalf of a § 6015 Retailer

St. Anne’s Parish Auxiliary runs a Christmas boutique reselling rosaries from a diocesan supplier that holds a § 6015 retailer agreement. The auxiliary checks the “selling on behalf of a section 6015 retailer” box, writes the diocese’s permit number, and notes “Proceeds remitted to Archdiocese of Los Angeles, SR EH 100-987654” — consistent with the procedures in the archdiocesan boutique policy.

How (and When) to Submit the Form

Most operators now accept the form three ways, and the Rose Bowl packet is a representative example:

Email — Fill the PDF on a phone or computer, save, and email to the operator’s designated address before the event.
In person at check-in — Bring a printed, signed copy. Operators may refuse you booth access without it.
Mail in advance — Some venues require receipt 7–10 days before the event date.

Submit a new form for every distinct event, even if you sell at the same recurring market every weekend, unless the operator’s written policy permits a single seasonal certification (some do; verify in writing).

The Operator’s Side of the Equation

Operators are not passive collectors. Under Publication 111 and § 6073, they must:

Verify every claimed seller’s permit through the CDTFA permit-verification tool or the automated line at 1-888-225-5263 before renting space.
Maintain a written list containing each vendor’s name and permit number (for permit-holders) and name, address, and driver-license number (for non-permit-holders).
Produce the records — including the CDTFA-410-D forms themselves — within 30 days of a written CDTFA request.
Retain the records for at least four years, matching California’s general sales-tax statute of limitations.

Operators who fail to obtain the certification can be held jointly liable for unpaid sales tax owed by their unverified vendors, a risk specifically highlighted in the VATupdate summary of the 2024 guidelines.

Common Mistakes That Trigger Audits

A few patterns repeatedly catch vendors and operators off-guard:

Writing “miscellaneous” or “various” in the product-description field — auditors treat this as a red flag.
Using a federal EIN in the permit-number field instead of the CDTFA seller’s permit account number (they are different numbers).
Checking “occasional sales” while appearing at the same market month after month — this is the single most common reason CDTFA reclassifies a vendor and assesses back tax.
Submitting an unsigned Section 4 — an unsigned form is legally void.
Forgetting that a separate form is required for each partner or co-seller at the same booth, even spouses.

Frequently Asked Questions

1. Do I need a seller’s permit if I only sell at one flea market per year?

Possibly not. California allows up to two “occasional” retail sales of taxable items per 12-month period without a permit, per Publication 111. A third sale within 12 months requires you to register for a seller’s permit before that sale.

2. Is the form filed with the CDTFA or with the event operator?

With the operator only. The operator keeps it on file; the CDTFA sees it only if it audits the event, as described in § 6073.

3. How long must operators keep completed forms?

Best practice is four years — the standard California sales-tax statute of limitations. Publication 111 requires production within 30 days of a CDTFA request, which is functionally impossible without long-term retention.

4. Can I use an old BOE-410-D form?

No. Use the current CDTFA-410-D REV. 9 (3-23) linked from the CDTFA forms page. The pre-2017 BOE-branded forms reference an agency that no longer administers sales tax.

5. What if I don’t have a California driver’s license?

A California or out-of-state non-driver state ID card is acceptable, as is an out-of-state driver’s license — list the issuing state in the field, per § 6073(a)(2). Passports and ITINs are not.

6. I sell only at gun shows — does the same form apply?

Yes. Gun shows are “special events” under California law, and operators of firearms shows must collect CDTFA-410-D forms under the same rules outlined in Publication 111.

7. What’s the penalty for an operator who rents space to an unverified seller?

The operator may be assessed for the unpaid sales tax of that vendor and is subject to CDTFA enforcement action under R&TC § 6073. Penalties scale with the volume of unverified rentals.

8. Can the form be signed electronically?

Yes. Operators routinely accept typed signatures, DocuSign, and Adobe e-signatures; the Rose Bowl Flea Market and Electronics Flea Market both explicitly permit digital submission.

9. Do nonprofit fundraisers need to file CDTFA-410-D?

If the nonprofit’s seller is offering tangible personal property, yes — even at a parish bazaar or PTA boutique, as confirmed in the Archdiocese of Los Angeles handbook. The “occasional sales” or “§ 6015 retailer” boxes often apply.

10. What if my products are completely non-taxable (e.g., fresh produce)?

Check the “only selling products that are not taxable when sold at retail” box in Section 3 and identify the product category. You still complete Sections 1, 2, and 4 in full, and the operator still keeps the form on file.

11. Can I submit one form for an entire season of weekend markets?

Only if the operator’s written policy explicitly allows seasonal certification. The default rule under Publication 111 is one form per event; many large recurring markets like the Rose Bowl do permit a single seasonal form, but you must confirm in writing.

12. Where do I get a seller’s permit if I need one?

Register free of charge through the CDTFA online-services portal. The permit is typically issued the same day for sole proprietors and within a few business days for entities. After registration you can list the new account number on your CDTFA-410-D.

Quick Reference Checklist Before You Submit

Current revision CDTFA-410-D REV. 9 (3-23) downloaded from cdtfa.ca.gov
All four sections completed — no blanks except a booth number the operator will fill in
Exact legal business name matching the CDTFA permit record
Driver-license or state-ID number with issuing state
Specific product description — never “miscellaneous”
Correct Section 3 status box checked, with permit number or exemption reason
Section 4 signed and dated before the event
Separate forms for every partner, spouse, or co-seller sharing the booth
Copy retained in your own records for at least four years

Following this checklist — and the field-by-field walkthrough above — keeps you compliant with R&TC § 6073, protects the operator from joint liability, and gets you onto the sales floor without delay.

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