Tax Guide for Motor Vehicle Dealers
Getting Started

If you own a business in California, and you expect to be making taxable sales, you must register with us for a seller's permit and file regular sales and use tax returns. You may be required to register for other licenses or accounts using our online registration service and file other returns. Listed below are some tax and fee programs that are often applicable to vehicle dealers.

California Tire Fee Account

You must register with us for a California Tire Fee Account and pay the California Tire Fee if you sell new tires at retail or if you sell/lease/rent vehicles (including trailers) with new tires to your customers.

Registration

Online Registration — Register with us for your seller's permit and apply for any of the licenses, permits, or accounts listed above, or add a business location to an existing account.

If you have already registered with us, you will find these tools helpful in maintaining your account.

Filing and Payments

Notice of Business Change — Keep your information current by using the links below and notifying us of any business changes.