{"code":"RTC","codeName":"Revenue and Taxation Code","section":"6073.1","citation":"Rev. & Tax. Code, § 6073.1","status":"in-force","lawOn":"2026-09-28","headings":[{"name":"DIVISION 2. OTHER TAXES [6001. - 61050.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2"},{"name":"PART 1. SALES AND USE TAXES [6001. - 7176.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1"},{"name":"CHAPTER 2. The Sales Tax [6051. - 6172.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2"},{"name":"ARTICLE 2. Permits [6066. - 6077.]","url":"https://blackletter.si/revenue-and-taxation-code/division-2/part-1/chapter-2/article-2"}],"history":"Added by Stats. 1988, Ch. 1138, Sec. 8.","effective":null,"html":"<p>An operator of a swap meet or flea market, as defined in Section <a href=\"/rtc/6073\">6073</a>, 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 <a href=\"/bpc/21663\">21663</a> of the Business and Professions Code, shall be deemed to have complied with the requirements of Section <a href=\"/rtc/6073\">6073</a>. No additional forms will be required by the State Board of Equalization.</p>","text":"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.","otherVersions":[],"url":"https://blackletter.si/revenue-and-taxation-code/permits-6073-1","source":"California Legislative Information bulk export (pubinfo)"}