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  • Obtaining a Sellers Permit
    You must obtain a seller's permit if you: Are engaged in business in California and Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail The requirement to obtain a seller's permit applies to individuals as well as corporations, partnerships, and limited liability companies Both wholesalers and retailers must apply for a permit
  • Permits Licenses - California Department of Tax and Fee Administration
    California Seller's Permit: If you are doing business in California and intend to sell or lease tangible personal property subject to sales tax sold at retail, you are required to have a seller's permit and prominently display it at your place of business Read our Seller's Permit FAQ for more information
  • Online Services — Overview
    Online Filing Service Providers Where can I find more information? The Governor's Office of Business and Economic Development (GO-Biz) offers extensive information on state, local, and federal permit requirements: CalGold – Provides information about other federal, state, or local government permits that may be required for your business
  • Online Services — Registration
    Online registration is a convenient, fast, and free way to register online for a permit, license, or account with the CDTFA
  • Temporary Sellers - California Department of Tax and Fee Administration
    Generally, if you make three or more sales of items subject to California sales and use tax in a 12-month period, you are required to register for a California seller's permit and pay tax on your taxable sales
  • Sales for Resale (Publication 103) Valid Resale Certificates
    Verifying a seller's permit number on a resale certificate There are two ways to verify that a customer holds a valid seller's permit: Select Verify a permit, license, or account A seller can also use this search tool to verify that a permit, license, or account is valid for many programs administered by us, including: Certificate of Registration – Use Tax, Cigarette Retailer License number
  • Sales Use Tax in California
    The sales and use tax rate in a specific California location has three parts: the state tax rate, the local tax rate, and any district tax rate that may be in effect State sales and use taxes provide revenue to the state's General Fund, to cities and counties through specific state fund allocations, and to other local jurisdictions
  • YOUR CALIFORNIA SELLER’S PERMIT
    As noted in Obtaining a Seller’s Permit, retail sales of tangible personal property in California are generally subject to sales tax Examples of tangible personal property include such items as furniture, household goods, toys, antiques, clothing, and so on
  • Do You Need a California Sellers Permit? (Publication 107)
    Making sales of merchandise, goods, or other items in California without first getting a seller's permit violates the law and subjects you to fines and penalties Sometimes people incorrectly refer to a seller's permit as a resale number or resale permit A seller's permit is a state license that allows you to sell items at the wholesale or retail level and to issue resale certificates to
  • Key Contacts
    General Information Sales and Use Tax Special Taxes and Fees Other Tax Related Media, Records, and Speaker Requests Miscellaneous Need assistance? Use this page to identify the best contact for your specific questions or concerns In Other Languages For the quickest response to questions about your CDTFA account, taxes, or fees, please call our Customer Service Center at 1-800-400-7115 (TTY





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