Laws, Regulations and Annotations


Business Taxes Law Guide – Revision 2022

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

Section 6066

6066. Application for permit. (a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit for each place of business. Every application for a permit shall be made upon a form prescribed by the board and shall set forth the name under which the applicant transacts or intends to transact business, the location of his place or places of business, and such other information as the board may require. An application for a permit shall be authenticated in a form or pursuant to methods as may be prescribed by the board. The application shall state that the applicant will actively engage in or conduct business as a seller of tangible personal property.

(b) An application filed pursuant to this section may be filed using electronic media as prescribed by the board.

(c) Electronic media includes, but is not limited to, computer modem, magnetic media, optical disk, facsimile machine, or telephone.

History—Stats. 1971, Ch. 1634, operative January 1, 1972, deleted "to which shall be attached the written evidence of his authority" from the last sentence. Stats. 1980, Ch. 91, operative January 1, 1981, added second paragraph. Stats. 2000, Ch. 923 (AB 2894), in effect January 1, 2001, add subdivision letter designation (a) before first paragraph, added second sentence, deleted "be signed by the owner if a natural person; in the case of an association or partnership, by a member or partner; in the case of a corporation, by an executive officer or some person specifically authorized by the corporation to sign the application. The person signing the application shall certify" after "The application shall" in the former second sentence; and added subdivisions (b) and (c).