California Code, Revenue and Taxation Code - RTC § 6073.2

(a) Section 6073 shall not apply to any of the following:

(b) For purposes of this section, a “trade show” means an event or show that complies with all of the following conditions:

(c) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a trade show, within 10 days from the close of that show, to provide the board with a listing of the names and addresses of the agents or representatives soliciting orders at the trade show, and their principals, including, but not limited to, manufacturers, wholesalers, distributors, or suppliers.

(d) Any operator of a trade show who willfully fails or refuses to comply with subdivision (c) is subject to a penalty in an amount not to exceed one thousand dollars ($1,000) for each offense.