Unincorporated San Diego County does not require a specific permit for residential garage sales. California state law treats occasional sellers (no more than two sales in 12 months) as exempt from seller's permit requirements. Sales tax may apply to non-exempt items.
The County does not have a specific garage sale ordinance or permit requirement for unincorporated areas. California CDTFA regulations provide that a person holding a garage sale no more than twice in a 12-month period qualifies as an occasional seller and generally does not need a seller's permit. Sales of used household items at garage sales are typically exempt from sales tax, but sales of new merchandise or items purchased specifically for resale may require collection of sales tax. Frequent garage sales (more than two per year) may suggest a business activity requiring a seller's permit. Signs advertising garage sales are subject to the County's sign regulations.
Operating frequent garage sales as an unregistered business may result in tax liability. Sign violations are handled separately under the County sign ordinance.
Other ordinances people look up for this city. Green dot = verified primary-source excerpt.
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See how San Diego County's garage sale permits rules stack up against other locations.
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