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Selling Fireworks in California

  • Jul 3, 2014 | Gail Cole

 Buy them when you can.

California State Board of Equalization (BOE) reminds that when they are available for sale, sales tax applies.

Merchants selling fireworks and other taxable goods on a temporary, short-term basis are required to register for a temporary California seller’s permit and report sales and use tax. Typical temporary businesses include:

  • Christmas tree vendors;
  • Crafts fair, flea market, swap meet, or similar event vendors;
  • Fireworks vendors;
  • Hobbyists or businesses selling crafts, handmade or purchased for resale; and
  • Homeowners or renters who hold more than two garage sales in a calendar year.

According a BOE news release, tax revenue generated by more than 14,000 temporary sellers in FY 2012-13 “helped support law enforcement, firefighters, education, healthcare, and other community services.” That’s a lot of fireworks and crafts.

Temporary sellers should register for a temporary seller’s permit through the BOE’s online registration system.

Do you collect the sales tax required by law? Are you sure?

photo credit: Curtis Cronn via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.