You must obtain a seller's permit if you:
Are engaged in business in California
Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail
Will make sales for a temporary period, normally lasting no longer than 30 days at one or more locations (e.g. fireworks booth, Christmas tree lots, garage sale)
The requirement to obtain a seller's permit applies to
Individuals
Partnerships
Corporations
Organizations
Husband/Wife Co-ownership
LLP's
LLC's
Both wholesalers and retailers must apply for a seller's permit.
If you have any questions about selling in California or the seller's permit registration process, please see our Frequently Asked Questions.
Register In Person
You may register for a seller's permit in person at one of our field offices. Permits can usually be issued the same day and help in completing the application is available. Special information packets with the appropriate registration application for specific businesses are available.
Register by Mail
You can get an application for a seller's permit mailed to you by calling 800-400-7115. If you are calling from outside of the 48 contiguous states, please call 916-445-6362.
Representatives are available to assist you with permit questions Monday through Friday (except State holidays) from 8:00 A.M. to 5:00 P.M. A registration packet will be mailed to you within 24 hours. You will generally receive your permit approximately two weeks after we have received your completed application. Incomplete applications may delay the process.
From TDD phones: 800-735-2929
From voice phones: 800-735-2922
BOE 400 SPA, Seller's Permit Application is available for printing from that web site. The completed application can be delivered in person or mailed to any of our field offices.
Persons or businesses that regularly incur use tax liabilities but are not engaged in a business requiring a seller's permit can arrange to receive Consumer Use Tax returns. Application for a Consumer Use Tax Account - BOE-400-CSU.
Persons or businesses that do not maintain a place of business within the state but voluntarily or by law collect tax on sales into California or businesses with sales personnel with no fixed business address can apply for a Certificate of Registration - Use Tax - BOE-400-CSC.
Additional information is available on the tax rules for specific business, types of sales, or charges associated with sales for a number of businesses. The regulations relating to sales and use tax are also available.
J. Michael's Auction &
Vehicle Lien Service, Inc.
A Professional Corporation
