Getting Started with Construction Contractors Español

Construction contractors in California who sell or lease tangible personal property, which the law defines as an item that can be seen, weighed, measured, felt or touched, are generally required to register with us for a seller's permit.

In most cases, if you perform construction contracts exclusively for the US Government, or if you are a general contractor who exclusively hires subcontractors to perform construction contracts, you are not required to register for a seller's permit. However, if you earn gross receipts of a least $100,000 annually, and are not already registered, you must register with us for the Qualified Purchaser Program. For more information, see our tax guide on the Qualified Purchaser Program.

Whether starting out as a construction contractor, or growing your existing business, you'll find these tools helpful in maintaining your accounts with us.


Online Registration — Register with the CDTFA for a seller's permit or Consumer Use Tax Account, or add a business location to an existing account.

Filing and Payments