Sales & Use Tax Information
THIS SECTION provides general information concerning state requirements with respect to obtaining a seller's permit. You are referred to the State's Board of Equalization website for pertinent and detailed information.
State of California Requirements - The State requires 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 (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, and LLC’s. Both wholesalers and retailers must apply for a seller's permit.
To register for a seller’s permit you will need to contact a State Board of Equalization (BOE) office. A toll-free number is available 1-800-400-7115, and other relevant information is available on the State BOE website at the following link: www.boe.ca.gov
