Effective July 01, 2018, California (CA) is requiring retailers to separately state on their sales and use tax returns sales of tangible personal property occurring on the real property of a California state-designated fair.
Effective July 01, 2018, CA is requiring retailers to separately state on their sales and use tax returns sales of tangible personal property occurring on the real property of a CA state-designated fair. State-designated fair means the California Exposition and State Fair in Sacramento and: (1) district agricultural fairs; (2) county fairs; and (3) citrus fruit fairs.
CA has published the addresses of state fair grounds on the following site: https://www.cdtfa.ca.gov/taxes-and-fees/state-fairgrounds-list.htm.*
If you sell products at the fairgrounds during one of these fairs and Avalara files your CA sales tax return, you need to contact Avalara to discuss the options for meeting this requirement. Based on your business practices, this may involve setting up a location entitled "Fairgrounds" and adding that location to the transactions that took place on the fairgrounds property.
To contact us, please submit a case letting us know what type of products you are selling and on which fairground property(ies).
Additional information can be found at https://www.cdtfa.ca.gov/industry/state-fairgrounds.htm.