Any vendor who sells non-new items at this swap meet, more than two times in one year, must posses a California State Board of Equalization sales tax permit.
Any vendor who sells new items at this swap meet must possess a California State Board of Equalization sales tax permit. For information, please call the California State Board of Equalization at (619) 525-4526 or visit their web site. Their local office address is 1350 Front Street, Suite 5047, San Diego, CA 92101.
The sales tax permit must show 2170 Coronado Avenue, San Diego, CA 92154 as the business but not the mailing address.
The City of San Diego may also require a vendor to purchase a city business license. For information, contact the Office Of The City Of San Diego Treasurer, located at 1200 3rd Avenue, San Diego, CA 92101 or call their office at (619) 533-3272.