Who needs a seller’s permit in California?

Issued by California Department of Tax and Fee Administration, at step 2 of 6 in the opening sequence: register for tax.

Every kind of business in California

The California table lists this for every kind of business.

Required before the first taxable sale, including food and drink served on the premises. Register online and the permit can issue the same day. The combined sales tax rate depends on the city and district, so check the address in the CDTFA rate lookup.

Checked Oct 17, 2026 against the agency’s page.

Step 2 of 6: Register for tax

  1. Set up the business
  2. Register for tax
  3. Approve the space
  4. Get the permits for your kind of business
  5. Alcohol permits
  6. Before the first hire

Issued by California Department of Tax and Fee Administration.

Sources and dates

CDTFA seller’s permit FAQ and online registration page. Checked against the agency’s page on the date shown; cities add their own fees.

Questions about opening here.