How do I apply for a permit?
Applications can be accessed from their website www.boe.ca.gov. You can also arrange to have an application mailed or faxed to you by calling 800-400-7115. Or you can visit or call one of BOE field offices to obtain an application.
Is there a fee charged for a seller’s permit?
No. The permit is free. However, under certain circumstances, they may require a security deposit, usually from big companies whose estimated gross revenues are in large amount.
Is my seller’s permit the same as a business license?
No. You should contact your local business license department to obtain a separate business license. To locate the department, check the government pages of your telephone directory (for example, look for the terms “license” or “business license” under City Government Offices and County Government Offices).
There are two types of permit, a regular or temporary permit. You may apply for a temporary permit if you intend to make sales for a period of 90 days or less. Otherwise, you must apply for a regular permit.
Do You Need a Seller’s Permit?
When you sell or lease merchandise, vehicles, or other tangible personal property, even temporarily, you are generally required to register with the Board of Equalization (BOE), and to pay sales tax on your taxable sales. When you register, BOE will issue you a seller’s permit. Sometimes people incorrectly refer to a seller’s permit as a resale number or resale permit. A seller’s permit is a state license that allows you to sell items at the wholesale or retail level this will also allow you to issue resale certificates to your suppliers. Issuing a resale certificate allows you to buy items you will sell in your business operations without paying tax to your suppliers.