California Tax Service Center

Sales and Use Tax

Seller's Permit

Most retailers, even occasional sellers of tangible goods, should register to collect sales or use tax. A Seller’s Permit is issued to business owners, allowing them to collect tax from customers and report it to the State.

Quick Links

Important Dates

  • December 27, 2011 – Fourth quarter 2011 prepayment #2 due.
  • February 24, 2012 – First Quarter 2012 prepayment #1 due.
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Small Business Assistance Center

The Small Business Assistance Center provides links to agencies and organizations that will help you start, run, and close your business.