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CALIFORNIA SALES TAX RULES FOR SELLERS

California has strict sales tax laws. O Scale West is required to collect a completed California form from you, and is subject to a $10,000 fine if it doesn't, so your cooperation is mandatory.

This page is a brief overview of the sale tax requirements, and intended to provide you with a heads up.

Those who rent tables will recieve a few weeks before the meet a letter with full information about the tax and a copy of the form that you are required to turn in before you get your badge - no form, you don't get in. If your dog ate it, we have spares on hand. All the form does is identify you by driver's license number or your California seller's permmit number, and provide checkboxes where you check that you are or are not exempt from collecting sales taxes on your transactions. Note that in addition to collecting taxes it is your responsibility to file a return.

OSW is required to turn the forms over to the California sales tax agency (Board of Equalization) upon request.

The form is required for:

  1. Table renters who are in business in any state and selling at OSW. In general this includes manufacturers/suppliers of modeling items, hobbyshops, and model dealers. A Seller's Permit (and number) is required. Those who do business in California will normally already have one. For those who don't have one, a temporary number can be obtained in one day.
  2. Table renters who as occasional sellers will be selling at events in California more than twice a year.

The form is not required for those who as occasional sellers sell in California no more than twice a year.

Any questions please contact us.

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