This section provides general information concerning state requirements with respect to obtaining a seller's permit. Visit the State's Board of Equalization website for more 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.
Sales Tax Rate - The overall Sales Tax Rate in Yountville is 7.75%; of this amount 6.25% goes to the State, 1.0% goes to the Town, and 0.50% is for the Napa County Measure A Flood Protection Authority Tax, of which Yountville is a member and receives a portion for flood control projects. The Measure A Tax will expire in 2018, and be replaced by a 0.50% Measure T Tax - Napa County Wide Road Maintenance Act.
Sales Taxes Revenue to Yountville - The Town receives from the State, monthly advances on estimated Sales Tax revenues. Each quarter (in March, June, September, and December) the State reconciles actual receipts against advances and remits tax revenue to the Town accordingly.
- Sales Tax Definitions [PDF]
- Sales Tax Digest Summary [PDF] - Collections through September 2016
- Sales Tax Revenue timing lags [PDF] - The flow of Sales Tax revenue to the Town is delayed by 6 to 18 weeks from the time of sale, to reconciliation and remittance by the State to the Town. For example, Sales Taxes reported on March 31st are based on receipts from the November 15th to February 14th period.