California Seller's Permit Checker
Selling online, at events or from a shop? Answer a few questions to see whether you need a seller's permit, a temporary permit, or nothing at all.
You need a California seller's permit if you are in the business of selling or leasing taxable goods in California, whether at retail or wholesale. Generally that means 3 or more sales in 12 months. It's free from CDTFA. Services-only businesses, occasional sellers (2 or fewer sales a year) and sellers who sell only through a registered marketplace facilitator generally don't need one.
Seller's Permit Checker
Seller's Permit Result
How this is decided
| Your situation | What you need |
|---|---|
| Selling taxable goods in California, 3+ sales in 12 months (retail or wholesale) | Seller's permit for each place of business |
| One location for 90 days or less, no permanent place of business | Temporary seller's permit |
| 2 or fewer sales in 12 months (e.g. a garage sale) | None (occasional sales) |
| Every sale through a registered marketplace facilitator | None for those sales |
| Services only, or only exempt items (most groceries, animal feed) | None |
| Every sale shipped outside California | None |
| Out of state, California sales over $500,000 | Register and collect use tax |
The rule: Regulation 1699(a) requires a permit of every person engaged in the business of selling or leasing goods whose retail sale is taxable, for each place where sales are negotiated. One permit covers several activities on the same premises; warehouses customers don't visit don't need their own permit. A permit is required even if you sell only to the federal government (Regulation 1699(b)).
Marketplaces: a registered marketplace facilitator is the retailer for the sales it facilitates (Revenue and Taxation Code 6043). You register only for sales you make on your own behalf (section 6045).
Don't get one just to buy tax-free. A permit lets you give resale certificates to suppliers for goods you will resell. Using one to buy items you'll use yourself is against the law.
Frequently Asked Questions
Do I need a seller's permit in California?
Yes, if you are in the business of selling or leasing goods whose retail sale is taxable in California, including wholesale sales for resale. Generally, making 3 or more sales in a 12-month period means you need one. Services-only businesses, occasional sellers (2 or fewer sales in 12 months) and sellers whose every sale goes through a registered marketplace facilitator generally don't.
How much does a California seller's permit cost?
Nothing. Registering with the California Department of Tax and Fee Administration (CDTFA) is free, including temporary permits. CDTFA may ask some new sellers for a security deposit, and returns any unused part when the account is closed.
Do I need a seller's permit to sell on Amazon, Etsy or eBay?
Not for sales that a registered marketplace facilitator handles: the marketplace is treated as the retailer and pays the tax on those sales. You still need a permit for sales you make on your own, such as through your own website, at craft fairs or at a shop.
What is a temporary seller's permit?
A permit for selling at one location for 90 days or less when you have no permanent place of business, such as at a fair, festival, Christmas tree lot or fireworks stand. It's free, you can apply up to 90 days before you start, and one permit can cover several locations only within the same 90-day period. If you already hold a regular permit, you add a sub-permit for the temporary location.
Do out-of-state sellers need to register in California?
An out-of-state seller with no place of business or stock of goods in California must register with CDTFA and collect use tax once its California sales (counting related companies) are more than $500,000 in the current or prior calendar year. Below that, registration is voluntary.
This tool gives general guidance only and is not tax or legal advice. CDTFA decides permit questions based on the facts of each business; when in doubt, ask CDTFA or register.