Seller’s Permit
Sellers are responsible for obtaining a California State Seller’s Permit and for compliance with applicable City, County, State and Federal laws pertaining to the sale of goods. Management shall be held harmless against any failure to do so.
California Seller’s Permit
If you sell new, handcrafted or tangible items, you are required to obtain a California Seller's Permit (Resale License) from the State Board of Equalization (SBE)
- For more information on how to obtain a Seller’s Permit you can contact SBE at (510) 622-4100,
1515 Clay Street #303, Oakland.
- You can also download instructions and an application at www.boe.ca.gov/pdf/boe400spa.pdf
Occasional Sales
“Occasional sellers are usually people who are not required to hold a seller’s permit because they will not be
making a series of qualifying sales. A person who has cleared their garage of used items accumulated for
their own use and who sells only those items would usually qualify as an occasional seller, provided they
make sales no more than twice in a 12-month period.” [BOE-410-D]
Sellers are responsible for obtaining a California State Seller’s Permit and for compliance with applicable City, County, State and Federal laws pertaining to the sale of goods. Management shall be held harmless against any failure to do so.
California Seller’s Permit
If you sell new, handcrafted or tangible items, you are required to obtain a California Seller's Permit (Resale License) from the State Board of Equalization (SBE)
- For more information on how to obtain a Seller’s Permit you can contact SBE at (510) 622-4100,
1515 Clay Street #303, Oakland.
- You can also download instructions and an application at www.boe.ca.gov/pdf/boe400spa.pdf
Occasional Sales
“Occasional sellers are usually people who are not required to hold a seller’s permit because they will not be
making a series of qualifying sales. A person who has cleared their garage of used items accumulated for
their own use and who sells only those items would usually qualify as an occasional seller, provided they
make sales no more than twice in a 12-month period.” [BOE-410-D]
