A transient vendor is generally a person from outside the state who transports and makes taxable sales of tangible personal property to consumers in this state when that person does not maintain an established place of business in this state. A person does not qualify as a transient vendor if they only make sales for the purpose of resale, only sell by sample catalog, only sell handmade items, or make sales of agricultural or farming products.
A transient vendor must properly complete a
TVL-1 Application for Transient Vendor License along with payment of the $30 business registration tax and the posting of security (either through surety bond, cash, certified check, or an irrevocable letter of credit) in the amount of $500 before commencing operations within this State.
As a part of the application, a transient vendor must notify the Tax Commissioner, in writing, of the location or locations in this state where he or she intends to conduct business, and the date or dates on which he or she intends to conduct such business. Failure to notify, or the giving of false information to the Tax Commissioner is grounds for suspension or revocation of the transient vendor's business registration certificate.
The business registration certificate issued by the Tax Commissioner constitutes notice that the transient vendor named in the certificate has registered with the Tax Commissioner.
A transient vendor must keep the business registration certificate in his or her possession at all times when conducting business within this State. He or she must publicly display the certificate whenever conducting business in this state and exhibit the certificate upon the request of an authorized employee of the State Tax Department or any law enforcement officer.