California Department of Tax and Fee Administration (CDTFA)

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Description

The California Department of Tax and Fee Administration administers California's sales and use, fuel and tobacco taxes, as well as a variety of other taxes and fees that fund specific state programs.

Services

Apply for Sellers Permit

A seller's permit is required 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 (this includes wholesalers, manufactures and retailers), or 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).

Launch service: Apply for Sellers Permit

Look Up Tax Rates

When using this service, please ensure the address information you input is the address you intended. The tax rate given here will reflect the current rate of tax for the address that you enter.

Launch service: Look Up Tax Rates

Register for Permits, Licenses, or Accounts

Register for new business permits, licenses, and accounts or add business locations. Use your online account to pay Sales and use Tax and most of the Special Tax and Fee programs.

Launch service: Register for Permits, Licenses, or Accounts

Frequently Asked Questions

How do I register online if I don't want to do so in person?–

Register online for a seller's permit, use tax account, or other tax and fee programs. It is the convenient way to apply anytime, day or night – 7 days a week (the system is unavailable from Sunday at 7:00 pm to Monday at 5:00 am, Pacific time for routine maintenance). Many applicants will be able to obtain their permit immediately after they submit their application.
Where can I find more FAQs regarding Sellers Permits?

Visit the Full FAQ

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 (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)

    •
    You must obtain a use tax account if you meet all of the following conditions:

  • 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 CDTFA to report use tax

    • As a retailer, how will I know what tax rates to charge?

    Visit the Know Your Sales and Use Tax Rate page.

    How do Tax Districts affect the tax rate?

    The statewide tax rate is 7.25%. In most areas of California, local jurisdictions have added district taxes that increase the tax owed by a seller. Those district tax rates range from 0.10% to 1.00%. Some areas may have more than one district tax in effect. Sellers are required to report and pay the applicable district taxes for their taxable sales and purchases.

    If you need help identifying the correct rate, you may look up the rate by address, contact our Customer Service Center at 1-800-400-7115 (TTY: 711), or call the local CDTFA office closest to you for assistance.
    What are my tax dollars being used for?

    Visit the Detailed Description of the Sales & Use Tax Rate page.

    Where can I find more information regarding Looking Up Tax Rates?

    Visit the California City & County Sales & Use Tax Rates page.

    Where can I find more FAQs regarding the Business Permit, License, or Account?

    Visit the Full FAQ

    Who does the requirement to obtain a seller's permit or a use tax account apply to?

    • 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.
    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 (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)
    You must obtain a use tax account if you meet all of the following conditions:

    • 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 CDTFA to report use tax