Sales Tax Registration Checklist

To register for a sales tax permit, apply online with the tax agency in each state where you have nexus. Before you start, gather your federal EIN or Social Security number, your legal entity details, a NAICS code, your start date, an estimate of your sales, and the names and ID numbers of the owners or officers. Most states approve the application within a few days to a few weeks.

A sales tax permit (also called a seller's permit or sales tax license) registers you to collect sales tax. Not sure where you need one? Read when you need a sales tax permit first.

Gather what every state asks for

Applications differ, but they ask for the same core items. Have them ready before you open the form.

Three state examples show the pattern.

Texas asks for the sole owner's Social Security number, each partner's SSN or federal employer identification number, a Texas corporation's Secretary of State file number, each officer's or director's SSN, and a NAICS code for every business (Texas Comptroller). You can submit the application before you have a federal identification number (Texas Comptroller permit FAQ).

California asks about your business, including bank account details and estimated income, and about you, including your driver license number and Social Security number (CDTFA Publication 107).

Florida asks for a NAICS code for each business activity, and the name, home address and identification number of each owner, partner, officer or LLC member (Form DR-1N).

If you have not formed your company or gotten an EIN yet, do that first. The IRS issues EINs online, and if the application is approved, the number comes immediately (IRS). NAICS codes are listed on the Census Bureau's NAICS site. eRegister can help with the EIN and an LLC formation if you need them.

How long does approval take?

Timelines, as of October 2026:

• California: CDTFA says it may be able to issue your permit the same day (Publication 107).
• Florida: allow three business days for a new online application before checking its status (Florida DOR).
• Arkansas: allow up to two weeks (Arkansas DFA).
• Texas: allow two to three weeks to receive your permit (Texas Comptroller).

Apply before your first taxable sale, so the permit is in hand when you start collecting tax.

When does a bond or deposit apply?

Most states charge little or nothing to register, but some can ask for security first.

• Texas law calls for adequate security from permit applicants, with some exemptions, and lets the Comptroller require it later from a permit holder who falls behind (Tex. Tax Code 151.251). The Comptroller's FAQ says there is no fee, but you may be required to post a security bond (Texas Comptroller permit FAQ).
• California charges no fee but may require a security deposit, for example when the law requires it, after a revocation, or after a history of nonpayment (Publication 73).
• Arkansas charges a $50 permit fee as of October 2026, and other tax liabilities must be cleared before it issues a new permit (Arkansas DFA).

California says whether it asks for a deposit depends on your type of business and expected taxable sales (Publication 107). Give an honest estimate.

How is your filing frequency set?

The state assigns how often you file, usually based on how much tax you expect to collect.

• Texas makes returns due monthly, on the 20th of the following month. If you owe less than $500 a month or $1,500 a quarter, you file quarterly (Tex. Tax Code 151.401).
• Florida sets frequency by annual sales tax collections: monthly over $1,000, quarterly from $501 to $1,000, semiannually from $101 to $500, and annually at $100 or less. It reviews accounts each year (GT-300015).
• California tells you your reporting basis when it issues the permit. Returns are due the last day of the month after the period ends (Publication 73).

What arrives after approval?

You get a permit or certificate with your account number. Florida, for example, mails a Certificate of Registration, an Annual Resale Certificate, an initial supply of returns unless you file electronically, and a new dealer guide (GT-300015).

Display the permit. Texas requires you to display it at the place of business it covers, and issues a separate permit for each place of business (Tex. Tax Code 151.201). Florida says the same about its certificate.

If you buy inventory to resell, your new permit number also goes on the resale certificates you give suppliers. See seller's permit vs resale certificate.

File your first return on time

Your first due date can come quickly, and the penalties start even when you owe nothing.

1. File every period, even with no sales. Texas requires a return even if there are no taxable sales or purchases to report (Texas Comptroller permit FAQ). Florida says you must file and pay even if you do not receive returns in the mail (GT-300015).
2. Know the late penalties. Texas charges 5 percent of the tax, another 5 percent after 30 days, and a separate $50 penalty for each late report, even when no tax was due (Tex. Tax Code 151.703). Florida's late penalty is 10 percent of the tax, with a $50 minimum that applies even when no tax is due (GT-300015).
3. Keep the tax separate. Florida says sales tax you collect becomes state funds when you collect it, and you hold it as a custodian (GT-300015).

What to do next

• Confirm each state where you have nexus, using the economic nexus thresholds guide.
• Open your state's page, such as Texas, California or Florida, for its agency, fee and timeline.
• Put every return due date on your calendar the day the permit arrives.

eRegister prepares and files sales tax permit applications for $199 per state; start at sales tax registration.

This guide is general information, not tax advice. Requirements change, so check with the state before you file.