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Register for a Permit or License (Espaņol)

The Board of Equalization (BOE) wants to make doing business in California as easy as possible. You can register for a seller's permit or use tax account in person at one of our field offices or by mail. The BOE also administers several special tax and fee programs in addition to the state's sales and use taxes.

To register for a special tax or fee program, please contact the appropriate division: Environmental Fees, Excise Tax, Fuel Tax.


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 (this includes wholesalers, manufactures and retailers.)
  • Will make sales for a temporary period, normally lasting no longer than 30 days at one or more locations (for example, fireworks booth, Christmas tree lots, garage sale)

You must obtain a use tax account if you meet all of the following conditions:

  • Receive at least $100,000 in gross receipts from business operations per calendar year. Note: Gross receipts are the total of all receipts from both in-state and out-of-state business operations
  • Are not required to hold a seller's permit or certificate of registration for use tax (under section 6226 of the Revenue and Taxation Code)
  • Are not a holder of a use tax direct payment permit as described in section 7051.3 of the Revenue and Taxation Code
  • Are not otherwise registered with the BOE to report use tax

The requirement to obtain a seller's permit or a use tax account applies to: individuals; partnerships; corporations; organizations; husband/wife co-ownership; LLP's; LLC's

If you have any questions about the registration process, or being a "qualified purchaser," please see our Frequently Asked Questions.

Register In Person

You may register for a seller's permit or use tax account in person at one of our field offices. Registration can usually be completed the same day and help in completing the application is available. Special information packets with the appropriate registration application for specific businesses are available. You can make an appointment in certain field offices.

Register by Mail (Applications are Available Online)

BOE 400 SPA, Seller's Permit Application, the BOE-404-A, Qualified Purchaser Use Tax Registration and the BOE-400 CSU, California Consumer Use Tax Account Applications are available for printing from this web site. The completed seller's permit or consumer use tax permit application can be delivered in person or mailed to any of our field offices.

Representatives are available to assist you with permit questions Monday through Friday (except State holidays) from 8:00 A.M. to 5:00 P.M. A registration packet will be mailed to you within 24 hours. You will generally receive your permit approximately two weeks after we have received your completed application. Incomplete applications may delay the process.

Persons or businesses that are "qualified purchasers" may mail their applications to their local BOE field office.

Persons or businesses that regularly incur use tax liabilities and are not required to have a seller's permit or use tax account can arrange to receive Consumer Use Tax returns by completing an application for a Consumer Use Tax Account - BOE-400-CSU.

Persons or businesses that do not maintain a place of business within the state but voluntarily or by law collect tax on sales into California or businesses with sales personnel with no fixed business address can apply for a Certificate of Registration - Use Tax - BOE-400-CSC.

Additional information is available on the tax rules for specific business, types of sales, or charges associated with sales for a number of businesses. The regulations relating to sales and use tax are also available.