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CALIFORNIA SALES TAX RULES FOR SELLERS

California has strict sales tax laws. Table renters who meet certain criteria are required to have what is called a California Seller's Permit (which is identified by a number). Holders of a Permit are required to collect sales taxes on their sales and remit (file a return) the collected taxes to the state. California form 410D is how table renters identify themselves and declare whether or not they are required to collect and remit sales taxes. O Scale West's role in this process is to collect form 410Ds from table renters and turn them in to the state if requested.

O Scale West is subject to a $10,000 fine if it doesn't collect form 410Ds from all table renters, so your cooperation is mandatory.

To download a copy of Form 410D, which you can fill out on your computer screen and print, click here. Note: the Adobe Acrobat program is required to view and print the form. The program is available free from Adobe; click here to download acrobat.

Those who rent tables will recieve a few weeks before the meet a letter with full information about the tax laws, and a copy of form 410D. You are required to turn in form 410D in order to get your badge - no form, you don't get in. This is why we need the mailing address for those who rent tables. If your dog ate the 410D that we send you, no worries, we have spares on hand. Whether you fill in and print the form on your computer screen or fill in the form we send you is up to you.

Viewing form 410D (see download instructions above) while reading the following will help your understanding. Might as well fill it in now, print it, and mail it with your registration if you register by mail, or bring it with you to the meet.

In addition to asking identification information, the key part of the form is the Status section where there are checkboxes for table renters to declare their status regarding CA sales taxes. Table renters who are "exempt" do not have to collect taxes on their sales and remit (file a return) the collected taxes to the state. If table renters have a Seller's Permit, it is their responsibility to collect sales taxes and file a return. Note that if table renters need a CA Seller's Permit, they can get a temporary Permit on-line with usually same day turn around.

The form is required for all table renters. In general table renters' status can be determined simply:

  1. Those table renters who are in business in any state and are selling at OSW, or who are making deliveries in CA of items that were paid for when the renter was not in CA must have a Seller's Permit.
  2. Those table renters who are not in business and who as occasional sellers sell at events in California more than twice a year will need a Seller's Permit.
  3. Those table renters who are not in business and who sell in California no more than twice a year will not need a Seller's Permit.

Which box table renters check on the 410D is their business and is not monitored by O Scale West.

Any questions please contact us.

To learn more about 2-rail O scale visit the O Scale Kings website.