Key compliance steps for businesses selling taxable goods at California trade shows include:

1. Obtain Temporary Sales Permits: Apply through the California Department of Tax and Fee Administration (CDTFA) to legally collect sales tax during the event.

2. Register a Physical Nexus: By exhibiting at a trade show, establish a physical nexus, obligating the business to collect and remit sales tax.

3. Collect Sales Tax: Apply the correct state and local tax rates based on the trade show’s location when making sales.

4. Maintain Detailed Records: Keep records of all transactions, including location, date, and amount of sales and taxes collected.

5. Electronic Filing: Use the CDTFA’s online platform to report and remit collected taxes by the specified deadlines.

6. Report Use Tax: If purchasing out-of-state goods for use at the trade show, report and remit applicable use tax.

7. Ensure Compliance: Follow all CDTFA guidelines to avoid penalties, including accurate tax rate application and timely filings.

These steps ensure that businesses comply with California’s sales tax laws during trade show activities, maintaining proper documentation and timely remittance to avoid fines and maintain good standing.