Apply Business

Apply for Business License

Board of Equalization (BOE)

Apply for Business License, Permit, or Account

General Information: 1-800-400-7115

Frequently Asked Questions

  • individuals; partnerships; corporations; organizations; husband/wife co-ownership; LLP's; LLC's. If you are an itinerant veteran vendor, please visit our Veteran's Tax Topics page to find out whether you are required to have a seller's permit.

    If you have any questions about the registration process, or being a "qualified purchaser," please see our Frequently Asked Questions.

  • 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 (this includes wholesalers, manufactures and retailers.)
  • Will make sales for a temporary period, normally lasting no longer than 90 days at one or more locations (for example, fireworks booth, Christmas tree lots, garage sale)
    • Receive at least $100,000 in gross receipts from business operations per calendar year. Note: Gross receipts are the total of all receipts from both in-state and out-of-state business operations
    • Are not required to hold a seller's permit or certificate of registration for use tax (under section 6226 of the Revenue and Taxation Code)
    • Are not a holder of a use tax direct payment permit as described in section 7051.3 of the Revenue and Taxation Code
    • Are not otherwise registered with the BOE to report use tax

    Related Links

    Register for a Permit, License, or Account - California State Board of ...

    Register for a Permit, License, or Account (Español) ... California or businesses with sales personnel with no fixed business address can apply for a Certificate of  ... https://www.boe.ca.gov/info/reg.htm

    Obtaining a Seller's Permit - Board of Equalization

    Is my seller's permit the same as a business license? ... Due to the various rules that apply, you should contact the BOE's Information Center 800-400-7115 or ... https://www.boe.ca.gov/sutax/faqseller.htm

    California Cigarette and Tobacco Products Licensing Act of 2003 ...

    Will I need to apply for any other permits? Depending on your business operations, you may be required to obtain more than just a retailer's license. If you are a ... https://www.boe.ca.gov/sptaxprog/spctretailers.htm

    eReg

    One click starts the process for the permits, licenses, and accounts; You can easily apply for new licenses or add business locations; The system is free to use  ... http://www.boe.ca.gov/elecsrv/ereg/

    Permits & Licenses - California State Board of Equalization

    Depending on your type of business, you may be required to hold one or more ... To renew your license, you must complete a Renewal Application for these ... https://www.boe.ca.gov/permits_licenses.htm

    73 Your California Seller's Permit

    and rummage sales, you must apply for a temporary seller's permit. Such permits are .... Is my seller's permit the same as a business license? No. You should ... http://www.boe.ca.gov/pdf/pub73.pdf

    Publication 107 - Do you Need a California Seller's Permit?

    to Report Use Tax; Applying for a ... A seller's permit is a state license that allows you to sell items at the wholesale or retail level and to issue resale certificates ... https://www.boe.ca.gov/formspubs/pub107/

    California Cigarette & Tobacco Products Licensing Act of 2003 ...

    These licensing requirements are in addition to the permits and licenses that may be required depending on your business operations. The Act, intended to ... https://www.boe.ca.gov/sptaxprog/spctlicact03.htm