Register for a Permit or License

You must obtain a seller’s permit if you are engaged in business in California and Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail (this includes wholesalers, manufactures and retailers). If your sales are ongoing, you should apply for a “Regular” permit. If your sales are of a temporary nature (90 days or less), apply for a “Temporary” permit. You cannot legally sell taxable items in California until you have been issued a seller’s permit.

We will help you with completing the Seller’s Permit Application BOE 400 SPA. Electronic filing is the Board of Equalization’s required method for filing your sales and use tax return and making payment. We will further assist you with electronic account enrollment in compliance with BOE requirement.