Laws, Regulations and Annotations
Business Taxes Law Guide – Revision 2023
Sales And Use Tax Law
Revenue and Taxation Code
Division 2. Other Taxes
Part 1. Sales and Use Taxes
Chapter 2. The Sales Tax
Article 2. Permits
6066.3. Collection of information by cities and counties for seller's permits. (a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling tangible personal property under this part and shall transmit that information to the board. The information shall be provided to the board in a format to be determined by the board after consulting with the League of California Cities and the California State Association of Counties.
(b) The information submitted to the board under subdivision (a) shall serve as all of the following:
(1) The preliminary application for a seller's permit.
(2) Notification to the board by the city, county, or city and county of a person desiring to engage in the business of selling of tangible personal property in that jurisdiction.
(3) Notice to the board for purposes of redistribution under Section 7209.
(c) The board shall issue a determination regarding issuance of a seller's permit and receipt of notification for purposes of paragraphs (2) and (3) of subdivision (b). The board shall provide a copy of that determination and receipt of notification to the city, county, or city and county from which the board has received information under subdivision (a). The board shall make its determination as follows:
(1) For persons for whom a determination can be made based on the information submitted, the determination shall be issued within 30 days of receipt of the information.
(2) For persons for whom additional information is required before a determination can be made, the determination shall be issued within 120 days of receipt of the information.
(d) The board shall, after consulting with the League of California Cities and the California State Association of Counties, adopt standardized data addressing and naming conventions that are compatible with local jurisdiction conventions for new registrants and, to the extent possible, for current accounts.
(e) A city, county, or city and county may not charge applicants a fee for collecting and transmitting information pursuant to this section.
History—Added by Stats. 1999, Ch. 908,(AB 990), in effect January 1, 2000. Stats. 2003, Ch. 471 (SB 1062), in effect January 1, 2004, deleted former subdivision (f) which provided "(f) This section shall remain in effect only until January 1, 2004, and as of that date is repealed, unless a later enacted statute, that is enacted before January 1, 2004, deletes or extends that date."