IMPORTANT TAX INFORMATION: All New and returning Vendors
please read the following notice we received from the OC FAIR & EVENT CENTER
If you haven’t already heard, the California Legislature enacted Assembly Bill 1499 (AB 1499). The bill became effective July 1, 2018 and requires retailers (commercial exhibitors/vendors, merchants, concessionaires, etc) who make sales of tangible personal property at a California state-designated fairground to separately report the sales amount on their Sales and Use Tax Return. The OC Fair & Event Center (OCFEC) is a California state-designated fairground. When you operate at the OCFEC as well as at other state-designated fairgrounds, on-premises sales that you and/or your vendors generate are to be reported separately for each specific fairground.
Please note that AB 1499 does not impact current state and local sales tax charged in Orange County or in other California locales. It does, however, direct the California Department of Tax and Fee Administration (CDTFA) to reallocate ¾ of 1% of the total amount of reported gross receipts and to appropriate these monies to the Fair and Exposition Fund for specified fairground operational and infrastructure needs projects. This funding contributes to upgraded fairground facilities that will help event producers and vendors grow their businesses.
Below are links to helpful information on how this may affect you and your vendors. Please take the time to read through the information and pass along to all of your vendors who will be on OC Fair and Event Center property for your upcoming event.
If you or your vendors have any questions, please contact the California Department of Tax and Fee Administration’s customer service line at 1-800-400-7115. Representatives are available Monday – Friday (except state holidays), from 8:00 a.m. to 5:00 p.m. (Pacific time).
California Department of Tax and Fee Administration
California Legislative Information
Westerns Fairs Association
OCCA, Inc.is a Not-For-Profit, Volunteer based 501 (C)(3) Organization. All of the individuals that organize the event throughout the year, including event logistics during the show are doing this voluntarily in addition to their “day jobs” and receive no compensation.