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Itinerant Veteran Vendor

​If you are a qualified itinerant veteran vendor, you are the consumer of items owned and sold, except alcoholic beverages or items sold for more than $100, and you are not required to hold a seller’s permit. Instead, you must pay sales tax on your purchases of all taxable items that you intend to sell.

Qualified itinerant veteran vendors are those who:

  • were honorably discharged from the United States Armed Forces,

  • are sole proprietors with no employees,

  • have no permanent place of business in this state, and

  • are unable to obtain a livelihood by manual labor due to a service related disability.

Examples of qualified itinerant veteran vendors include:
Swap meet or flea market vendors, lunch wagon operators, caterers, and coffee cart providers.

Examples of goods and services commonly sold by qualified itinerant veteran vendors include:
Groceries, meals, firewood, Christmas trees, fireworks, automotive tools, interior design services, home repair services, landscaping, computer repair, mobile windshield repairs, vitamins, cosmetics, clothing, curtains, appliances, electronic goods, furniture, rugs, computers, kitchenware, jewelry, books, flowers, magazines, art, and souvenirs.


Please visit the Board of Equalization (BOE) Veterans Tax Topics for more information.



Veteran Services Benefits - Card

Itinerant Veteran Vendor