Seller’s Permit

Permit required in order to sell or lease tangible personal property in the State of California.

Issuing Department

CA Board of Equalization

Agency Type



You must obtain a seller's permit if you:

- Are engaged in business in California
- Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail (this includes wholesalers, manufactures and retailers.)
- Will make sales for a temporary period, normally lasting no longer than 90 days at one or more locations (for example, fireworks booth, Christmas tree lots, garage sale)


The requirement to obtain a seller's permit or a use tax account applies to: individuals; partnerships; corporations; organizations; husband/wife co-ownership; LLP's; LLC's.


Register Online

Register online for a seller's permit, use tax account, or other tax and fee programs by creating an California Department of Tax and Fee Administration online account. This allows you to access information, register, and apply payment. Many applicants will be able to obtain their permit immediately after they submit their application.


Register In Person

You may register for a seller's permit or use tax account in person. Registration can usually be completed the same day and help in completing the application is available. Special information packets with the appropriate registration application for specific businesses are available.