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.
- 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