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

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