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  • 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
  • Obtaining a Sellers Permit - California Department of Tax and Fee . . .
    Who must obtain a seller's 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
  • Permits Licenses - California Department of Tax and Fee Administration
    Temporary Seller's Permits – If you plan to make sales in one location for 90 days or less, you must register your business activity by applying for a temporary seller's permit For more information, please see Temporary Sellers
  • YOUR CALIFORNIA SELLER’S PERMIT
    Both wholesalers and retailers must apply for a permit If you do not hold a seller’s permit and plan to make sales during temporary periods, such as Christmas tree sales or rummage sales, you must apply for a temporary seller’s permit Such permits are normally issued to selling operations lasting no longer than 30 days at one location
  • CDTFA-410-D, Swap Meets, Flea Markets, or Special Events Certification . . .
    If you obtain a temporary seller’s permit, the business address on that permit should be the address of the temporary selling location and the mailing address should be your permanent place of business or residence
  • Do You Need a California Sellers Permit? (Publication 107)
    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 suppliers Issuing a resale certificate allows you to buy items you will sell in your business operations without paying amounts for tax to your suppliers
  • Online Services — Overview - California Department of Tax and Fee . . .
    The Permit, License, or Account Verification system is available to help you determine the status of a permit, license, or account Note: We are not able to disclose all permits, licenses, or accounts
  • Do You Need a California Sellers Permit? (Publication 107)
    When you sell or lease merchandise, vehicles, or other tangible personal property (items) in California, even temporarily, you are generally required to register with us and pay sales tax on your taxable sales When you register, we will issue you a seller's permit
  • Operators of Swap Meets, Flea Markets, or Special Events (Publication . . .
    You need to register for a sub‑permit for the temporary location where you will sell your goods, even if you already hold a seller's permit for your permanent place of business You will report the sales made at these locations when filing your sales and use tax returns We offer a number of easy ways for you to register and obtain a sub
  • Sales Use Tax in California
    Registration Permits Obtain a Seller's Permit Temporary Sellers Verify a Permit Voluntary Disclosure Programs Out-of-state retailer In-state purchaser Guide for New Permit and License Holders California Use Tax Information Update Registration Information Qualified Purchaser Program





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