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APPLICATION FOR A TEMPORARY SELLER’S PERMIT
STATE OF CALIFORNIA
BOARD OF EQUALIZATION

Who Must Have a Permit

If you sell taxable merchandise or provide a taxable service in California, on a temporary basis, you must have a seller’s permit. Wholesalers as well as retailers must have a separate permit for each place of business. (Temporary is understood to mean one month or less.) 

This application includes information you need to obtain a permit as well as a brief description of your rights and responsibilities once the permit is obtained. 

If you have specific questions about information contained in this application, please contact any Board of Equalization office listed on the back of this page.

How to Obtain a Permit

To obtain a seller's permit, you must complete the application. Directions for completing the application and the application itself can be downloaded as a PDF document.

The State Board of Equalization Information

The State Board of Equalization is pleased to provide the following list of frequently requested publications. Most of these documents are in Adobe Acrobat Portable Document Format (PDF). Before viewing these documents you may need to download Adobe Acrobat Reader. Click here for Download instructions. Acrobat

Copies of these and other free BOE publications may also be obtained by:

  1. Calling 1-800-400-7115 to have forms mailed to you (leave a message 24 hours a day or talk to a representative during business hours) or,
  2. Using the Board's automated 24 hour faxback service. A list of forms and publications available via fax is available by calling 1-800-400-7115 and following the automated services option or,
  3. Contacting any of the Board's field offices.

A complete listing of pamphlets and regulations is available by downloading Pamphlet Order Form (BOE-663)pdf and Regulations Order Form (BOE-663-D)pdf. The order forms can be downloaded and printed and mailed to: State Board of Equalization, Supply Unit, 3920 West Capitol Avenue, West Sacramento, CA 95691 or FAX your order to (916) 372-6078.

Information and prices on manuals and law guides available at cost may be obtained by mailing the Purchase Order for Law Guides and Manuals form, BOE-663-Bpdf and BOE-AH Purchase Order for Assessor's Handbook Sectionpdf to the Board of Equalization's Cashier's Unit , MIC: 13, P.O. Box 942879, Sacramento, CA 94279-0013. Payment must accompany all orders.

State Board of Equalization Web Site

Click here to download the Application for a Temporary Seller'sPermit, Rev. 5, (5-97)

in PDF format.