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 via the link on this page.
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 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
Copies of these and other free BOE publications
may also be obtained by:
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,
Using the Board's automated 24 hour fax back
service. A list of forms and publications available via fax is available
by calling 1-800-400-7115 and following the automated services option
Contacting any of the Board Field Offices
Board of Equalization Web Site Here you can find and download
the Application for a Temporary Seller's Permit in PDF format.
Additional Information and forms for a State
of California Sales Tax Permit HERE»
A complete listing of pamphlets and regulations
is available by downloading Pamphlet
Order Form (BOE-663) and Regulations
Order Form (BOE-663-D). 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.
The above is provided for INFORMATION ONLY purposes
and may not reflect the latest State of California BOE regulations.
It is subject to change by the BOE. It is the responsibility of each
individual to confirm the regulations as it applies to them and secure
a permit on their own.
Note: Non-compliance is NOT an option. The
promoter of most events requires us to provide them with copies of
all BOE permits, which we must do in order to secure the booth space.