California CDTFA — Seller’s Permits & Sales Tax

Office Locations & Addresses Español On this page California Offices Out-of-State Offices Non Sales Tax Offices California Department of Tax and Fee Administration (CDTFA) offices do not accept cash payments. If you are unable to pay your taxes without cash, you may contact your nearest field office to request an exemption. For information on payment options, visit our Online Services Payments page. Unless otherwise noted all offices are open 8 a.m. to 5 p.m. Monday-Friday, excluding state holidays.

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. 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.

Mail your payment and payment voucher to: California Department of Tax and Fee Administration PO Box 942879 Sacramento CA 94279-7072

Who must obtain a seller's permit?

Register for a permit, license, or account

Find a Sales and Use Tax Rate

File a Return

Make a Payment

Do you offer payment plans?

Should I tell the CDTFA if I change my business address or mailing address?

California Offices

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.

Is there a fee charged for a seller's permit? No. However, the CDTFA may require a security deposit to cover any unpaid taxes that may be owed if, at a later date, the business closes. The amount of the security will be determined at the time you apply.

Required information when registering for a permit, license, or account A valid form of identification (Driver's License, City ID Card, Employment Authorization Card, Matricula Consular ID, Military ID, Non Immigrant Visa, Non-U.S. Driver's License, Non-U.S. ID, Non-U.S. Passport, Permanent Resident Alien Card, State Identification Card, Tribal Issued Photo ID, U.S. Passport Card, U.S. Passport, or U.S. Visa) Social Security Number (SSN) or Individual Taxpayer ID (ITIN) Email address Supplier name/address Personal references Bookkeeper/accountant address and phone number (if applicable) FEIN (Partnership, Association, Organization, Trust, Estate, Joint Venture, Receivership/Fiduciary, Unincorporated Business Organization, Corporation, Limited Liability Partnership, Limited Partnership, Limited Liability Corporation) California Secretary of State Entity Number (Corporation, Limited Liability Partnership, Limited Partnership, Limited Liability Company) Officer, Member, or Partner Information (date of birth, SSN, or driver's license and address) Agency name (Federal, State, and Local Government) Contact information of the person(s) who maintains the books and records (name, address and phone number)

Seller's Permit Projected monthly sales Projected monthly taxable sales Products to be sold

Note: We will delete partially completed applications after 30 days.

Do I need more than one permit? If you have more than one place of business (located on different premises), you may need a separate permit for each location. In some instances it is possible to obtain a consolidated permit for multiple business outlets. At the time you apply for a permit, be sure to provide information for all business locations so that the CDTFA will issue the correct type of permit.

Buying a business Renew a license or request additional decals Information needed to register for a permit, license, or account Additional information you may need for the following programs What is online registration? Online registration is a convenient way to register online for a permit, license, or account with us. What are the benefits? You can easily apply for new permits, licenses, and accounts or add business locations. The system is free to use; however, some permits, licenses, or accounts may require a fee or deposit. View the status of your application online. Receive emails with updates on the status of your application. View our Industry & Tax and Fee Guides for information related to your business activities. Get Started Register for a permit, license, or account You can register online for a permit, license, or account for sales and use tax and most of the special tax and fee programs. For more information regarding seller's permits, please see publication 73, Your California Seller's Permit. You will answer questions regarding your business activities and the registration system will identify the permits and licenses required. The registration process will automatically save the information at each step, allow you to quit at any time and continue later. Note: We will delete partially completed applications after 30 days. You can also use the registration system to: Add a new business location to an existing account. Pay use tax for one time purchases. Request a tax and fee clearance. Register as a qualified purchaser. Claim an exemption or request a use tax clearance certificate on vehicles, vessels, aircraft, and manufactured or mobile homes. Register to pay taxes on internet purchases of cigarette/tobacco products. Safe at Home Program. Programs registered by other agencies Registration information for the following programs we administer is provided by the following agencies: Childhood Lead Poisoning Prevention Fee California Department of Public Health Hazardous Substances Taxes — Disposal Fee Department of Toxic Substances Control Hazardous Substances Taxes — Facility Fee Department of Toxic Substances Control Integrated Waste Management California Department of Resources Recycling and Recovery (CalRecycle) Insurance Tax California Department of Insurance Water Rights Fee State Water Resources Control Board Programs with no online registration Marine Invasive Species Fee — We register vessel owner or operators based on information received from the California Marine Exchanges. Buying a business If you are buying a business, you may need to register for a seller's permit, license, or special tax and fee account to show you are the current owner. When buying a business, it is also important to understand successor's liability, which means you can be held personally liable for the seller's outstanding liabilities. For more information about successor's liability and obtaining a tax and fee clearance, please refer to publication 74, Closing Out Your Account.

If the ownership of my business changes, do I need to let you know? Yes. Whenever you buy, sell, or discontinue a business, you will need to contact the California Department of Tax and Fee Administration (CDTFA). If I am a spousal partner and divorce or withdraw from the partnership, do I need to notify the CDTFA? Yes. This is considered the same as a change of ownership and must be reported. You must let us know in writing that you are no longer involved in the operation of the business. A legal separation or divorce decree awarding the business to one spouse, without notification to the CDTFA of the change, is not sufficient notice.

If I am no longer in business, can I keep my seller's permit? Your permit is valid only as long as you are actively engaged in business as a seller. If you are no longer conducting business, you should return your permit to the CDTFA for cancellation. For more information, please see publication 73, Your California Seller's Permit. Likewise, the CDTFA may cancel your permit if it finds that you are no longer engaged in business as a seller.

Is my seller's permit the same as a business license? No. You should contact your city and/or county business license department to obtain a separate business license. To locate the department, check the government pages of your telephone directory (for example, look for the terms license or business license under City Government Offices and County Government Offices).

The tax rate displayed is for the point shown. Please review the results to ensure that the point shown is the intended location. Also, be aware that tax rates, as well as city and county boundary lines, are subject to change. The rate displayed is based upon the search results and is the rate in effect today.

What do I need to get started? Online Filing Excel Templates and Resources When do I file? What if I don't have taxable sales to report? Email Filing Reminders How to amend a return File online by logging in to our secure site using your username and password. File your return now Who can file online? We offer convenient online filing services for eligible accounts. The following programs do not have a return filing obligation with us: Childhood Lead Poisoning Prevention Fee Fire Prevention Fee Marine Invasive Species Fee Tax on Insurers Water Rights Fee What do I need to get started? CDTFA account number Sales, purchases, transactions, and deductions or other reportable information for the filing period Payment information

When do I file? What if I don't have taxable sales to report? Email Filing Reminders How to amend a return File online by logging in to our secure site using your username and password. File your return now Who can file online? We offer convenient online filing services for eligible accounts. The following programs do not have a return filing obligation with us: Childhood Lead Poisoning Prevention Fee Fire Prevention Fee Marine Invasive Species Fee Tax on Insurers Water Rights Fee What do I need to get started? CDTFA account number Sales, purchases, transactions, and deductions or other reportable information for the filing period Payment information Online Filing Excel Templates and Resources Alcoholic Beverage Cigarette and Tobacco Products IFTA Motor Fuels Sales and Use Tax Excel Workbook Uploads Resources Video Tutorials When do I file? You are required to file on or before the due date, which is based on your filing frequency (monthly, quarterly, quarterly prepay, fiscal yearly, or yearly). Your due date can be found in the links below. Filing Due Dates Sales and Use Tax (includes Prepaid Mobile Telephony Services (MTS) Surcharge and Lumber Products Assessment) Special Taxes and Fees

What if I don’t have taxable sales to report? You are still required to file a return on or before the due date, even if there are no sales to report.

Pay by Credit Card Please note: A service fee of 2.3% of the transaction amount will be charged by the credit card processing vendor. This service fee is retained by the vendor and is not revenue to the California Department of Tax and Fee Administration (CDTFA).

Note: If you are a mandatory EFT participant and you use another means of payment (cash, check, credit card, etc.), your payment will be subject to a penalty.

California Department of Tax and Fee Administration (CDTFA) offices do not accept cash payments. If you are unable to pay your taxes without cash, you may contact your nearest field office to request an exemption. For information on payment options, visit our Online Services Payments page.

If you have any questions, you may contact our Customer Service Center at 1-800-400-7115 (TTY:711), Monday through Friday, 7:30 a.m. – 5:00 p.m., Pacific time, excluding state holidays.

How do I apply for a permit? The CDTFA has a secure, convenient, fast, and free way to register online for a permit. The system guides you through the process and will assist you with the types of permits you may need for your business.

Unless otherwise noted all offices are open 8 a.m. to 5 p.m. Monday-Friday, excluding state holidays. California Offices

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