Seller’s Permit
You must obtain a seller’s permit if you:
- Are engaged in business in California
- Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail
- Will make sales for a temporary period, normally lasting no longer than 30 days at one or more locations (e.g. fireworks booth, Christmas tree lots, garage sale).
- Both wholesalers and retailers must apply for a seller’s permit. For more information, please call the State Board of Equalization Suisun City Field Office at (707) 428-2041. This office is located at 333 Sunset Avenue, Suite 330 Suisun City, CA 94585.
