The Board of Equalization (BOE) wants to make doing business in California as easy as possible. You can register for a seller's permit or use tax account using our online registration or in person at one of our field offices. The BOE also administers several special tax and fee programs in addition to the state's sales and use taxes.
To register for a special tax or fee program, please contact Special Taxes and Fees Registration .
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)
You must obtain a use tax account if you meet all of the following conditions:
- Receive at least $100,000 in gross receipts from business operations per calendar year. Note: Gross receipts are the total of all receipts from both in-state and out-of-state business operations
- Are not required to hold a seller's permit or certificate of registration for use tax (under section 6226 of the Revenue and Taxation Code)
- Are not a holder of a use tax direct payment permit as described in section 7051.3 of the Revenue and Taxation Code
- Are not otherwise registered with the BOE to report use tax
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
If you have any questions about the
registration process, or being a "qualified purchaser," please see our Frequently Asked Questions .
Register online for a seller's permit, use tax account, or other tax and fee programs. It is the convenient way to apply anytime, day or night – 7 days a week (the system is unavailable from Sunday at 7:00 pm to Monday at 5:00 am, Pacific time for routine maintenance). 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 at one of our field offices. 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.
Representatives are available to assist you with permit questions Monday through Friday (except State holidays) from 8:00 am to 5:00 pm.
- Toll-free: 1-800-400-7115 (TTY: 711)
- Outside the US: 1-916-445-6362
Persons or businesses that regularly incur use tax liabilities and are not required to have a seller's permit or use tax account can file their Consumer Use Tax returns by using our online Registration .
Persons or businesses that do not maintain a place of business within the state but voluntarily or by law collect tax on sales into California or businesses with sales personnel with no fixed business address can apply for a Certificate of Registration - Use Tax by registering online.
Additional information is available on the tax rules for specific business, types of sales, or charges associated with sales for a number of businesses. The regulations relating to sales and use tax are also available.