Register for Permits, Licenses, or Accounts
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Description
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.
Phone: 800-400-7115
Frequently Asked Questions
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
Related services
Apply for Sellers Permit Look Up Tax Rates