Do You Need a California Seller's Permit? (Publication 107)
Applying for a Seller's Permit

You can register on our website at www.cdtfa.ca.gov by selecting Register Online under Register for a Permit and then selecting Register a New Business Activity. For more information, visit our Online Services Registrations webpage. You can also register in person at any of our offices. You will need to provide information about your business including bank account details and estimated income. You must also provide information about yourself including your driver license number and social security number (or substitute documents, as explained on the application). There is no charge for a seller's permit. However, depending on your type of business and expected taxable sales, we may ask you for a security deposit. We may be able to issue your permit the same day.

If you purchased your business, you'll need to provide the previous owner's name and seller's permit number. To make sure you won't have to pay any tax, interest, or penalties owed by the previous owner, you should request in writing, a tax clearance from us 60 days prior to your purchase. You can request a tax clearance online through our online services at www.cdtfa.ca.gov: select the Login/Register tab, and then select Request a Tax and Fee Clearance under Limited Access Functions. Alternatively, you can submit a written request for a tax clearance to any of our offices. For more information, please see the Successor's liability and tax clearance section in publication 74, Closing Out Your Account.

If you need assistance with registration, please contact our Customer Service Center for assistance at 1‑800‑400‑7115  (TTY:711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Temporary Permits

If you make sales of a temporary nature, such as sales of Christmas trees or fireworks, you may apply for a temporary seller's permit. Temporary permits are valid for up to 90 days.

Additional Requirements for Your Business

In addition to registering for a seller's permit, you may need to register for one of the other taxes and fees we administer. For a listing of the special tax and fee programs we administer, please see our Special Taxes and Fees webpage. You can register on our website at www.cdtfa.ca.gov by selecting Register Online under Register for a Permit and then selecting Register a New Business Activity. You can also register in person at any of our offices.

State and federal governments have additional requirements for businesses. You must file income tax returns with the California Franchise Tax Board and the U.S. Internal Revenue Service (IRS). Certain businesses are required to obtain permits from the California Department of Consumer Affairs and state and local environmental agencies. If you have employees, you are required to register as an employer with the California Employment Development Department and the IRS and to pay payroll withholding taxes.

We recommend visiting www.calosba.ca.gov or www.calgold.ca.gov to get information about business licenses and other local, state, and federal business permit information. Chambers of commerce, economic development organizations, and other business organizations are other good sources of information. Often the business licensing department of a city or county can assist you, too. Some counties and cities publish special guides for small businesses, available for free or at a low cost.

If you have questions about your registration obligations, please contact our Customer Service Center at 1‑800‑400‑7115  (TTY:711) for additional information. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.