Permits

Cal. RTC § 6073.2

California Statutes

(

a) Section shall not apply to any of the following:

(1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal property at the event or show and at which no tangible personal property is actually sold.

(2) An event or show that is conducted for informational or educational purposes only, and at which no sales of tangible personal property occur.

(3) A trade show. (

b) For purposes of this section, a “trade show” means an event or show that complies with all of the following conditions:

(1) The event or show is not open to the general public for any portion of the show.

(2) Only orders for tangible personal property are solicited or taken during the event or show from sellers, as defined in

Section 6014, for purposes of subsequent resale.

(3) The event or show is operated by an organization that qualifies for tax exempt status under

Section 501(

c) of the Internal Revenue Code. (

c) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a trade show, within days from the close of that show, to provide the board with a listing of the names and addresses of the agents or representatives soliciting orders at the trade show, and their principals, including, but not limited to, manufacturers, wholesalers, distributors, or suppliers. (

d) Any operator of a trade show who willfully fails or refuses to comply with subdivision (

c) is subject to a penalty in an amount not to exceed one thousand dollars ($1,000) for each offense.

Document details

CollectionCalifornia Statutes
CitationCal. RTC § 6073.2
Date1994-09-01
Typestatute
Languageen
SourceCA_STAT
IdentifierRTC6073.2.19943931

Permits

Cal. RTC § 6073.2

California Statutes

Permits

Cal. RTC § 6073.2

California Statutes

(

a) Section shall not apply to any of the following:

(1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal property at the event or show and at which no tangible personal property is actually sold.

(2) An event or show that is conducted for informational or educational purposes only, and at which no sales of tangible personal property occur.

(3) A trade show. (

b) For purposes of this section, a “trade show” means an event or show that complies with all of the following conditions:

(1) The event or show is not open to the general public for any portion of the show.

(2) Only orders for tangible personal property are solicited or taken during the event or show from sellers, as defined in

Section 6014, for purposes of subsequent resale.

(3) The event or show is operated by an organization that qualifies for tax exempt status under

Section 501(

c) of the Internal Revenue Code. (

c) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a trade show, within days from the close of that show, to provide the board with a listing of the names and addresses of the agents or representatives soliciting orders at the trade show, and their principals, including, but not limited to, manufacturers, wholesalers, distributors, or suppliers. (

d) Any operator of a trade show who willfully fails or refuses to comply with subdivision (

c) is subject to a penalty in an amount not to exceed one thousand dollars ($1,000) for each offense.

Document details

CollectionCalifornia Statutes
CitationCal. RTC § 6073.2
Date1994-09-01
Typestatute
Languageen
SourceCA_STAT
IdentifierRTC6073.2.19943931