If your business involves selling taxable goods or providing a taxable service such as renting goods or fabrication labor, you must obtain a Seller's Permit before opening your business.

What are the benefits of a Seller's Permit?

A Seller's Permit allows you to purchase goods for resale without paying tax.

How do I obtain a Seller's Permit?

1. Call the State Board of Equalization and ask for an Application for Seller's Permit.

2. Complete the application and make photocopies of your social security card and driver's license. If your social security card is not readily available, you may use employer paycheck stubs, preprinted income tax labels, withholding statements (W-2 forms) or other documents with your social security number on them.

3. Return application and photocopies to the Board office closest to your business. You should be ready to begin sales within 30 days of application.

4. Once your application has been approved, the Board will issue a permit free of charge. However, you may be required to post a security deposit

Who do I contact for more information?

California State Board of Equalization
Phone: (800) 400-7115
URL: http://www.boe.ca.gov

San Francisco Office
50 Fremont Street, Suite 1400
San Francisco, CA 94105

San Jose Office
250 South Second Street
San Jose, CA 95113