Register for Permits, Licenses, or Accounts

Individuals; partnerships; corporations; organizations; husband/wife co-ownership; LLPs; LLCs. If you are an itinerant veteran vendor, please visit our Tax Guide for Veteran's Tax Topic page to find out whether you are required to have a seller's permit.

If you have any questions about the registration process or if you are a "qualified purchaser," please see our FAQs for the Qualified Purchaser Program.

• 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)

• 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