Apply Sellers Permit

Apply for Sellers Permit

Board of Equalization (BOE)

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).

General Information: 1-800-400-7115

Frequently Asked Questions

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. 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.
  • 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
  • Related Links

    Register for a Permit, License, or Account - California State Board of ...

    You can register for a seller's permit or use tax account using our online registration or in person at one of our field offices. The BOE also administers several ... https://www.boe.ca.gov/info/reg.htm

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    Board of Equalization – State of California

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    Your California Seller's Permit

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    Publication 107 - Do you Need a California Seller's Permit?

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    eReg

    Get a seller's permit; Add a new business location to an existing BOE account; Register as a qualified purchaser; Pay use tax for one-time purchases; Pay use ... http://www.boe.ca.gov/elecsrv/ereg/