California Seller's Permit requirements
California generally requires a seller's permit before a business sells or leases taxable tangible personal property in the state. A resale certificate is a separate document a purchaser gives a supplier for qualifying inventory purchases.
Quick answer
The official state term is Seller's Permit. The registration and the resale document are separate parts of the workflow. Confirm product taxability, locations, channels, and filing duties with California Department of Tax and Fee Administration before selling or making tax-exempt purchases for resale.
Agency and official application
Primary agency: California Department of Tax and Fee Administration
Open official sourceRegistration and resale documents
State registration
CDTFA Publication 107 says businesses that make taxable sales of tangible personal property in California generally need to register before selling, including many temporary and online sales.
Resale document
California does not issue a resale certificate as the seller's permit. The purchaser provides a certificate containing the required business, permit, property, resale, date, and signature information to the supplier.
Sales channels, cost, and renewal
Channels
Confirm retail, wholesale, online marketplace, website, event, temporary, warehouse, and multiple-location activity before relying on one registration answer.
Cost
CDTFA does not charge for a seller's permit, but it may require a security deposit in some cases. Confirm the current application requirements before filing.
Renewal and changes
Keep account, location, ownership, filing, and closure details current. A permit is tied to the registered business and locations rather than used as a transferable business asset.
Documents to gather
- Legal business and owner information
- Federal EIN or Social Security number where requested
- Business, mailing, warehouse, and selling-location addresses
- Description of products and sales channels
- Expected start date and estimated sales
- Supplier and inventory information
- Resale certificate template and customer certificate records
Records to keep
Keep resale certificates and seller-permit verification records with the sale documentation used to support tax-exempt resale treatment.
Important risk
A seller's permit is not permission to use resale certificates for equipment, supplies, personal purchases, or other property that will not be resold in the regular course of business.