Message from the Executive Director
We appreciate the fact that, as a business owner, you have many responsibilities. You may be responsible for income and sales and use tax payments and for a variety of other obligations, such as payroll taxes, insurance, and employee benefits.
For that reason, we want to make it as easy as possible for you to work with us. As you can see on page 7, we provide many services to help you with your questions.
If you are unable to find the answers you need, please call our Information Center. Our trained representatives will be glad to help.
James E. Speed
How Do I Apply for My Seller’s Permit?
Step 1: Complete Your Application
Fill out and return the application provided on page 5. The applica- tion is perforated to make it easy to remove. Be sure to refer to the “Tips” on page 4 as you complete your application. If you need assistance, please call our Information Center, 1-800-400-7115.
Be sure to provide all the information required for your permit. If you don’t, the issuance of your permit may be delayed.
Step 2: Send It in for Processing
If you have not been instructed where to return your application, you should send or take it to any field office (see page 4 for locations and telephone numbers). If you need a field office address, you can call the office, call our Information Center (1-800-400-7115), or visit our Internet site at www.boe.ca.gov. If you plan to travel to a field office, you should call ahead to find out when they are open.
Make a copy of your application for your files.
Reminder: You must have a seller’s permit before you begin making sales that are subject to California sales and use tax. Consequently, you should let us know if you have an urgent need for a permit.
Step 3: After Your Application Has Been Approved
You should receive your permit approximately two weeks after we have received your application, assuming your application is complete. There is no charge for the permit.
Based on the information on your application, you will be given regulations, forms, and other publications that may apply to your business.
When you receive your permit, you must post it at your place of business in a location that is easily seen by your customers.
You will also receive a tax return for reporting and paying the taxes due on your sales and purchases.
Application for Seller’s Permit Temporary Sales (5-01)