Exemption - Sale of hand-produced goods.
San José Municipal Code § 4.76.715
in effect4.76.715 - Exemption - Sale of hand-produced goods.
Artists and craftspersons who sell only their own designed, hand-produced goods and wares shall be exempt from payment of any business tax under the provisions of this chapter if either of the following is established by the person claiming the exemption to the satisfaction of the director:
A. Sale of goods and wares in the artist's or craftsperson's dwelling under San José Municipal Code Section 20.30.110 for a period of no more than four consecutive days twice in any calendar year; or
B. Continuous sale of goods and wares on an annual basis at only one location so long as the retail value of inventory at such location does not exceed two thousand dollars.
(Measure G (Ord. 2016.2), adopted by electorate, 12-13-16)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.76BUTA_PT5EX_4.76.715EXALHAODGOFetched: 11/1/2026