About the California Seller's Permit
The California State Board of Equalization has mandated that 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 (such as a fireworks booth, Christmas tree lot, or garage sale).
Both wholesalers and retailers must apply for a seller's permit. The requirement to obtain a seller's permit applies to:
- Husband/Wife Co-ownership
Submitting a California Seller's Permit is a mandatory requirement prior to doing business with any state agency. To obtain a Permit, complete the California Seller's Permit Application.
For more information, visit the California State Board of Equalization - Register for a Permit or License.