Apply for a Seller's Permit

California Department of Tax and Fee Administration

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Description

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, manufacturers, and retailers), or will make sales for a temporary period, normally lasting no longer than 90 days at one or more locations (for example, firework booths, Christmas tree lots, garage sales).

Phone: 800-400-7115

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 apply for other tax and fee programs. It is convenient to apply anytime, day or night, seven days a week. Many applicants will be able to obtain their permit immediately after they submit their application.

 
Where can I find more FAQs regarding seller's permits?
Visit the Obtaining a Seller's Permit page.
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, manufacturers, and retailers)
  • Will make sales for a temporary period, normally lasting no longer than 90 days at one or more locations (for example, firework booths, Christmas tree lots, garage sales)
    •
    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

    Look Up Tax Rates Register for Permits, Licenses, or Accounts

    Keywords

    Sales, Sales Permit, Seller's Permit, Selling, CDTFA,