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Explains who must obtain a seller’s permit, including various business types and entities, and when temporary permits are required. 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As a seller, you will be reporting taxes to us on a regular basis and may have questions regarding your responsibilities under the Sales and Use Tax Law.  \nOur website, [www.cdtfa.ca.gov](www.cdtfa.ca.gov), contains a wealth of information and is a valuable resource for any questions you may have. You will find a variety of services there, including our electronic tax return filing services. For more information, see How do I pay the taxes that are due?. Our team members are also available to assist you and can be reached by calling our Customer Service Center at 1-800-400-7115 (TTY:711) or by visiting your local CDTFA office. See the For More Information page for details.  \nWe wish you success with your business and encourage you to contact us if you need assistance. We also welcome your suggestions for improving our services.  \nSincerely,  \nTrista Gonzalez  \nDirector  \nCalifornia Department of  \nTax and Fee Administration  \nThe mission of CDTFA is to make life better for Californians by fairly and efficiently collecting the revenue that supports our essential public services.  \nChapter Page  \nObtaining a Seller’s Permit 6  \nApplying Tax to Your Sales and Purchases 11  \nReporting Taxes 15  \nOnline Services 20  \nBuying, Selling, or Discontinuing a Business 22  \nUsing a Resale Certificate 24  \nKeeping Records 26  \nFor More Information 30  \nOBTAINING A SELLER’S PERMIT  \nWho must get a seller’s permit?  \nYou must get a seller’s permit if you:  \n• Are engaged in business in California, and  \n• Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail.  \nThe requirement to get a seller’s permit applies to:  \n• Corporations  \n• Individuals  \n• Limited Liability Companies (LLCs)  \n• Limited Liability Partnerships (LLPs)  \n• Limited Partnerships (LPs)  \n• Partnerships  \n• Married Co-ownerships  \n• Registered Domestic Partnerships  \n• Organizations  \n• Trusts  \n• Estates  \n• Joint Ventures  \n• Receiverships/Fiduciaries  \n• Local, State, or Federal Governments  \nBoth wholesalers and retailers must apply for a permit.  \nIf you do not hold a seller’s permit and plan to make sales during temporary periods, such as Christmas tree sales or rummage sales, you must apply for a temporary seller’s permit. Such permits are normally issued to selling operations lasting no longer than 30 days at one location. Additional information is available on our website at [https://cdtfa.ca.gov/taxes-and-fees/faqseller.htm](https://cdtfa.ca.gov/taxes-and-fees/faqseller.htm), or you may contact our Customer Service Center at 1-800-400-7115 (TTY:711), Monday through Friday, 7:30 a. m. to 5:00 p. m. (Pacific time), except state holidays.  \nWhat does “engaged in business” mean?  \nYou are engaged in business in California, even if you are located out of state, if you:  \n• Maintain, occupy, or use, directly or indirectly, or through a subsidiary or agent, a permanent or temporary office, place of distribution, sales or sample room, warehouse or storage place, or other physical place of business in California, or  \n• Have a representative, agent, salesperson, canvasser, independent contractor, solicitor, or any other person operating in California on your behalf, including a person operating in California under your authority or under the authority of your subsidiary, for the purpose of selling, delivering, installing, assembling, taking orders for tangible personal property, or otherwise establishing or maintaining a market for your products, or  \n• Receive rental payments from the lease of personal property that is located in California, such as leases of ","cbCaigwnuAgpFgi5","https://ap.wps.com/l/cbCaigwnuAgpFgi5","pdf",2494309,"English","# A Message from the Director\n## Obtaining a Seller’s Permit\n### Who must get a seller’s permit?\n### What does “engaged in business” mean?\n### What is meant by “generally subject to sales tax?”","[{\"question\":\"Who must obtain a California seller’s permit?\",\"answer\":\"You must get 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.\"},{\"question\":\"What does “engaged in business” mean for a business located out of state?\",\"answer\":\"You are engaged in business in California if you maintain or use business locations or sales activities in California, operate through representatives or agents there, receive certain rental payments for personal property located in California, or meet specified sales thresholds.\"},{\"question\":\"Are all service and labor costs taxable?\",\"answer\":\"No. Some service and labor costs are taxable when they are part of the sale of tangible personal property. Repair labor that does not create tangible personal property is generally not taxable, since it only reconditions existing property.\"}]","YOUR CALIFORNIA SELLER’S PERMIT - Your Rights and Responsibilities Under the Sales and Use Tax Law | PDF",1789791737]