06/29/2017 13:55 to 01/01/2018 17:00 Important Message! Effective July 1, 2017 the State Board of Equalization has been restructured to better serve taxpayers. Learn more about the restructuring
(a) Every person, firm, partnership, corporation, etc., engaging in the business of selling tangible personal property of a kind the gross receipts from the retail sale of which are required to be included in the measure of the sales tax, must apply to the State Board of Equalization for a permit on a form prescribed by the board. Wholesalers, as well as retailers, must secure such permit. No permit fee is required.
(b) A separate permit must be secured for each place of business, must be conspicuously displayed at the place for which issued and is valid until suspended or revoked by the board.
(c) Whether a seller may add sales tax reimbursement to the sales price of the tangible personal property sold at retail to a purchaser depends solely upon the terms of the agreement of sale. If sales tax reimbursement is added to the sales price of tangible personal property sold at retail, the retailer shall use a schedule provided by the Board, or a schedule approved by the Board.
(d) A person holding a seller's permit and not actively engaged in the business of selling tangible personal property is required to surrender such permit for cancellation.
(e) If the estimated measure of tax averages $17,000 or more per month a prepayment is required for each of the first two months of each quarterly period (Sec. 6471).