A seller’s permit allows you to collect sales tax from customers and report those amounts to the state on a regular reporting period (either monthly, quarterly, or annual). There is no charge for a seller’s permit, but security deposits are sometimes required.
To apply, download a seller’s permit application and mail it to the Board of Equalization (BOE) along with copies of any requested documents. You can also visit the nearest BOE office and apply in person. Temporary permits are also available.
Permits are generally available the same or following day if you apply in person. If you apply by mail, you will usually get your permit within 7 to 14 days.
Before receiving a permit
You must provide the following to receive a Seller's Permit:
- Your social security number (corporate officers excluded)
- A photocopy of your driver license for ID purposes
- Names and location of banks where you have an account
- Names and addresses of suppliers
- Name and address of bookkeeper or accountant
- Two personal references
- Expected average monthly sales and the amount of those sales which are taxable
- If you have purchased an existing business, you must also provide the previous permit information
Partners, corporate officers, limited liability company managers/members/officers, must also provide information.
Temporary Permits
If you plan to make sales for less than 30 days (e.g., Christmas tree stands or craft fairs), you may apply for a temporary seller’s permit.