AB 1499 Tax Reporting

Effective July 1, 2018, if you are a retailer who makes sales of tangible personal property on the real property of a California state-designated fair ("state-designated fairground"), you must separately state the amount of those sales on your Sales and Use Tax return as required under Assembly Bill 1499 (AB 1499) (Chapter 798, Stats. 2017).

But what does that mean?! And how do we report it?

Here we'll answer your questions and provide you with the necessary resources to meet the reporting requirement and support the fairgrounds that you do business at.

AB 1499 - What is it?

Here's a brief overview of AB 1499 - the bill that restored funding to California's network of fairgrounds!

AB 1499 - How Does it Work?

This video explains how AB 1499 reinvests state funds into your local fairgrounds without adding any new taxes!

AB 1499 - How do I Report it?

This video demonstrates how to properly report sales that occur on fairgrounds on the Sales and Tax Use Return form you're already used to!

AB 1499 - What's a State-Designated Fairgrounds?

See which locations are considered state-designated fairgrounds

Additional Resources:

This page will be updated regularly, so check back often or contact WFA with any questions (916) 927-3100