(a) Except as provided in Section 21663.1, every vendor shall report all merchandise offered or displayed for sale or exchange on a form, prescribed or approved by the California Department of Justice, containing all the following information:
(1) The name and address of the vendor.
(2) A description of the merchandise offered for sale or exchange, including serial numbers and personal identification marks, or if there is no serial number, other identification marks or symbols, if any, or a general description of the item.
(3) A certification by the vendor that to his or her knowledge and belief, the information contained on the form is true.
(4) The make, year, color, state of registration, and license number of the vehicle or vehicles in which the merchandise is transported to the swap meet.
(5) The California seller’s permit number (State Board of Equalization sales tax number), if any, of the vendor.
(6) The vendor’s motor vehicle driver’s license number and its state of issuance or California identification card numbers.
(7) If the vendor is an agent of an individual, company, partnership or corporation, the name and business address of the principal.
(8) The dates of sale for which the report is made.
(9) A receipt number given by the operator for the dates of the sale or the space used by the vendor.
(10) A requirement that the vendor check an appropriate box that sets forth his or her permit number for sales tax purposes.
If the vendor’s permit number is not listed in the appropriate place on the form, the vendor shall indicate that he or she has not and does not contemplate making more than two sales of sufficient size, scope, and character within a 12-month period to require a permit.
(b) In addition to the official governmental form, consisting of an original and at least two copies, the information required may be recorded on a computerized or other similar record that contains the same information required by subdivision (a).
(c) In no case shall a swap meet owner or operator be liable or responsible for the accuracy of, or any discrepancy in, any information submitted by the vendors on the forms provided to them by the swap meet owners or operators.
(Amended by Stats. 2002, Ch. 334, Sec. 5. Effective January 1, 2003.)
Last modified: October 25, 2018