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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:

• Individuals
• Partnerships
• Corporations
• Organizations
• Husband/Wife Co-ownership
• LLP's

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.