04-10-2010, 03:38 PM
Unfortunately, we don't have "yard salers" at any train shows in California. California has a state sales tax that also varies by county since there are some county assesments added in. In order for the state to make sure every business pays the sales tax, they are required to have a resale number from the California State Board of Equalization before they can sell. If you sell from tables in your front yard at a "garage sale" on a Saturday morning, the only difficulty you will encounter will have to do with local regulations aimed by cities to keep individuals from turning their property into a "permanent garage sale" held every Saturday of the year. I think vendors at train shows out here must show their resale license to the show's promoter before they can set up a table. In addition an investigator could show up at any public show at any time to inspect vendors for proper business licenses.