How do I verify a seller's permit in California? Online Services - California, California State Board of Equalization,Verify a License, and California Resale Certificates.
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Information on extensions, tax relief, and more can be found on the COVID-19 page.
Many tax and fee programs are administered by the California Department of Tax and Fee Administration.Depending on the type of business you run, you may be required to hold permits, licenses or accounts.
You can register online for a permit, license, or account with the CDTFA.The system will help you with the types of permits you need for your business.
A license is required for certain tax and fee programs.You must complete a renewal application if you want to keep your license.
You can use our online registration system to renew your license for Cigarette and Tobacco Products, International Fuel Tax Agreement (IFTA) and/or request additional decals.
If you are doing business in California and intend to sell or lease tangible personal property subject to sales tax, you must have a seller's permit and prominently display it at your place of business.You can read the FAQ for more information.
A cannabis tax permit is required for a distributor of cannabis and cannabis products.This permit must be obtained with your seller's permit.
If you sell cigarettes and tobacco products at retail, you must have a California Cigarette and Tobacco Products Retailer's License.This license must be obtained with your seller's permit.
If you sell or lease covered electronic devices such as computer monitors, laptop computers, or portable DVD players, you must have an eWaste account.This account must be obtained with your seller's permit.
The IFTA is a fuel tax agreement.If you are a motor carrier reporting fuel taxes, you must have an IFTA license.IFTA licenses allow a taxpayer to file one tax report for all member jurisdictions.
If you sell replacement lead-acid batteries in California, you must register as a battery dealer and pay the California battery fee.The manufacturer battery fee may be charged to dealers.If you want to distribute lead-acid batteries in California, you must register as a manufacturer and pay the manufacturer battery fee.If the manufacturer is not subject to the jurisdiction of this state, a dealer or other person who imports the lead-acid battery into California for sale or distribution is responsible to register and pay the battery fee.
A new law going into effect on January 1, 2013, requires a one percent assessment on purchases of lumber products and engineered wood products for use in California, based on the selling price of the products.
You must have a tire fee account to sell new tires, lease/rent motor vehicles, construction equipment, farm equipment and motorized equipment.This account must be obtained with your seller's permit.
If you own an underground storage tank, you must register with the California Department of Tax and Fee Administration.You will have to pay underground storage tank fee amounts for the reporting period.
The CDTFA administers a number of tax and fee programs.We have a complete list of special tax and fee programs.
You can use our verification page to verify a seller's permit, cigarette and tobacco product retailers' license, and eWaste account.
The notice of business change form should be filled out by the account holders.
The notice of business change form should be filled out by special taxes and fees account holders.
When you are ready to close your seller's permit, fill out and mail it to us.You can read more about it in Publication 74.
To begin the process to close your special tax or fee permit, license, or account, please call our Customer Service Center.
Information on state, local, and federal permit requirements is offered by the Governor's Office of Business and Economic Development.
You will need to contact the California Department of Tax and Fee Administration if you buy, sell, or quit a business.If you are buying a business, you will need a seller's permit.If you are selling a business, you will need to close your account.If the business is a corporation or limited liability company, please read items 8 and 9.
Yes.If you want to protect yourself from having to pay sales and use tax by the business you are buying, you should request a certificate of tax clearance from the CDTFA.If taxes are owed and the previous owner has failed to pay them, you could be required to make payments if you don't get a clearance before buying the business.
After receiving your written request for a clearance, the CDTFA will determine whether the business you are buying owes any sales and use taxes, interest, or penalties.If any money is owed, the current owner will be notified and advised to pay the amount due or they will inform you of a withholding of the purchase price to cover the potential liability.Before a certificate of tax clearance is issued, the amount must be paid.
If the business you are buying has more than one location, you should request a clearance for each location.Only one clearance is needed if the business you are buying has more than one location.
The company that you are buying a business from should request the certificate of clearance on your behalf.It is important to remember that if taxes are owed by the current owner and the business closes without a certificate of tax clearance, you may be held liable for the amount up to the purchase price.
Yes.If the certificate of tax clearance described in #1 is not issued by the CDTFA, you have to cover the amount owed to the organization by withholding the purchase price of the business.
If you have a certificate of tax clearance from the CDTFA, you don't have to set aside funds to cover sales and use taxes.
Yes.You would need a new permit to be the correct owner.All seller's permit applicants need the same information.You can obtain a seller's permit.
Yes.We need to know in writing your intentions to close or sell your business.You can satisfy this requirement by providing the information requested on Form CDTFA-65, Notice of Close-out, and returning the completed form, your permit and other required documentation to the office that handles your account.The seller's permit will be canceled by the CDTFA.
If you made a cash or interest-bearing security deposit to the CDTFA when you obtained your seller's permit, the entire deposit or any unused portion will be returned to you if taxes remain to be paid.
You may be liable for taxes, interest, and penalties if you don't notify the CDTFA when you sell your business or stock of goods.
If you are no longer actively engaged in business, it is a felony to use your seller's permit.You can find more information in Publication 74, closing out your seller's permit.
Yes.Whenever a partner is added or dropped, you should notify the CDTFA.Notification to the CDTFA could help limit partners' liability for taxes, penalties, and interest charges after a partnership change.Let us know about the change in writing.Not enough notice is given to the CDTFA by publishing this information in a newspaper or notifying another state agency.
If your name is on the seller's permit with your spouse and you withdraw from ownership of the business, you should let us know in writing.There is not enough notice for a legal separation or divorce decree to give the business to one spouse.
Yes.If a corporation or limited company is dissolved, terminated, or abandoned, you may be held liable for any taxes that are not paid.