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 cigarette and tobacco  ... https://www.boe.ca.gov/sptaxprog/spctretailers.htm

    Online Registration Overview

    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

    If I apply for a permit, what information do I need to provide? Depending on what type of .... 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/

    Cigarette & Tobacco Products Licensing Act of 2003 - Frequently ...

    must be stated on the application ... (Business and Professions Code ... https://www.boe.ca.gov/sptaxprog/spcigtobaccofaqs.htm