Seller_s_Permit_-_EXAMPLE.pdf

This is a Seller's Permit template issued by the California State Board of Equalization's Sales and Use Tax Department. The permit authorizes businesses to engage in selling tangible personal property and is only valid at the specific address for which it is issued. The permit remains valid until revoked or canceled and is non-transferable, with permit holders required to notify the Board when buying, selling, adding a location, discontinuing business, adding or dropping partners, or moving.

The permit outlines key responsibilities including maintaining business records for at least four years, filing and paying sales tax returns on time, and proper handling of resale certificates. Support resources are provided through the Board's website (www.boe.ca.gov), district offices, Basic Sales and Use Tax Law classes, and an Information Center (800-400-7115). The Taxpayers' Rights Advocate Office (888-324-2798 or 916-324-2798) is available to help resolve issues. The permit must be displayed conspicuously at the business location where customers can see it.