California Sales Tax Registration

In California it is called the Seller's Permit. The California Department of Tax and Fee Administration issues it.

Who has to register in California, how to apply, what it costs, how long it takes, and what you file once you have it.

California sales tax registration at a glance

What it is called: Seller's Permit; Number issued: California seller's permit number.
Who issues it: California Department of Tax and Fee Administration; Apply online through CDTFA Online Services (Register a New Business Activity).
State fee: No state fee; The permit is free. CDTFA may require a security deposit, for example when the law requires it, after a revocation, or after a history of nonpayment; the amount is set at application based on expected sales.
Processing time: May be issued the same day; CDTFA says, 'We may be able to issue your permit the same day.' Temporary seller's permits are available for selling operations of 90 days or less at one location.
Remote seller threshold: $500,000 in sales; Measurement period: preceding or current calendar year. In effect since April 1, 2019.
Filing frequency: Monthly, quarterly, quarterly prepay, fiscal yearly or yearly, assigned by CDTFA; CDTFA assigns the reporting basis when it issues the permit, based on expected or reported sales. Businesses with average taxable sales of $17,000 or more a month are notified in writing to file quarterly with prepayments.
State rate: 7.25%; 7.25% statewide base rate (state plus uniform local); voter-approved district taxes add to it in many cities and counties.

How to register in California

Where to apply: Apply online with the California Department of Tax and Fee Administration. CDTFA Online Services (Register a New Business Activity)
What you need: SSN, date of birth and driver's license or ID number of the owners or officers, bank and supplier details, expected monthly sales and an email address. Employer payroll registration is with EDD, not CDTFA.
What the application covers: Sales tax and use tax.
How long it takes: CDTFA says, 'We may be able to issue your permit the same day.' Temporary seller's permits are available for selling operations of 90 days or less at one location.
What it costs: The permit is free. CDTFA may require a security deposit, for example when the law requires it, after a revocation, or after a history of nonpayment; the amount is set at application based on expected sales.
Renewal: The permit does not expire on a schedule. It is valid only while the holder is actively in business as a seller.

After you register

How often you file: Monthly, quarterly, quarterly prepay, fiscal yearly or yearly, assigned by CDTFA. CDTFA assigns the reporting basis when it issues the permit, based on expected or reported sales. Businesses with average taxable sales of $17,000 or more a month are notified in writing to file quarterly with prepayments.
Due date: Last day of the month after the reporting period.
Periods with no sales: You still file a return for every period, even with no sales.
Prepayments: Quarterly prepay accounts make prepayments for the first two months of each quarter, due the 24th of the following month, then file a quarterly return.
Rates and sourcing: The state rate is 7.25%. 7.25% statewide base rate (state plus uniform local); voter-approved district taxes add to it in many cities and counties. Sourcing: The 7.25% statewide rate is based on the seller's place of business; district taxes apply where the goods are delivered if the seller is engaged in business in that district.
Late returns: 10% penalty for a late return and 10% for a late payment; when both apply for the same period, the total is capped at 10% of the tax due, plus interest.

California rules in plain English

In California, you need a Seller's Permit. The California Department of Tax and Fee Administration (CDTFA) issues it. You register online through CDTFA Online Services, or at a CDTFA office. There is no paper form to mail. The permit is free. CDTFA may ask for a security deposit, based on your type of business and expected sales. CDTFA says it may be able to issue your permit the same day. Have your SSN, driver's license number, bank details and supplier details ready. You need a permit for each place of business. The permit does not expire, but it is valid only while you are actively selling. When CDTFA issues the permit, it tells you how often to file: monthly, quarterly, quarterly with prepayments, or yearly. Returns are due on the last day of the month after the period. Businesses averaging $17,000 or more in taxable sales a month must make prepayments. The statewide rate is 7.25%, and district taxes add to it in many areas. The one mistake to avoid: skipping a return because you had no sales. California requires a return every period, even when you owe nothing.

Sources: California Department of Tax and Fee Administration · CDTFA Online Services (Register a New Business Activity)

More California facts

California counts all sales of tangible personal property for delivery into the state toward the $500,000 threshold, including exempt sales and the sales of related persons. Source
A seller must file a return every period even with no sales or no tax due. Source
A seller not engaged in business in a special tax district may collect the 7.25% statewide rate on deliveries into that district; once engaged in business there, it must collect the district rate. Source
Temporary seller's permits cover selling operations of 90 days or less at one location, such as seasonal or event sales. Source
Buyers use CDTFA-230, General Resale Certificate, for resale purchases, but any document with the elements of Regulation 1668 is acceptable. Source

We register you in California

Answer a few questions about your business. We prepare your California Seller's Permit application, file it with CDTFA, and send you the number. $199 per state. Any state fee is separate.

Start my California registration

California sales tax registration FAQ

Do I need to register for California sales tax?

Anyone who sells or leases tangible personal property that would normally be taxable at retail in California, including keeping inventory in a California warehouse, must hold a seller's permit for each place of business. Sellers with no physical presence must register after $500,000 in sales in California (measurement period: preceding or current calendar year).

How long does it take to get a California Seller's Permit?

CDTFA says, 'We may be able to issue your permit the same day.' Temporary seller's permits are available for selling operations of 90 days or less at one location. Source: CDTFA Publication 107.

What does a California Seller's Permit cost?

The permit is free. CDTFA may require a security deposit, for example when the law requires it, after a revocation, or after a history of nonpayment; the amount is set at application based on expected sales. Source: CDTFA Publication 73. Our fee to prepare and file the application is $199.

When do I file California sales tax returns?

Filing frequency: monthly, quarterly, quarterly prepay, fiscal yearly or yearly, assigned by CDTFA. CDTFA assigns the reporting basis when it issues the permit, based on expected or reported sales. Businesses with average taxable sales of $17,000 or more a month are notified in writing to file quarterly with prepayments. Due date: last day of the month after the reporting period. File a return every period, even with no sales. Source: CDTFA Publication 73.

Do I need to register in California as a remote seller?

Sellers with no physical presence must register after $500,000 in sales in California (measurement period: preceding or current calendar year). From October 1, 2019, a marketplace facilitator whose own and facilitated sales for delivery in California exceed $500,000 is the retailer for its marketplace sellers' sales and must register and pay the tax (R&TC 6040-6049.5; https://cdtfa.ca.gov/lawguides/vol1/sutr/1684-5.html). Source: R&TC 6203(c)(4); CDTFA Regulation 1684.5.

What happens if I sell in California without a California Seller's Permit?

Selling in California without a permit, or after a permit is suspended or revoked, is a misdemeanor for the person and each officer of a corporation that does so. Source: R&TC 6071.

Nearby states

This page summarizes California sales tax registration rules for general information and is not tax advice. Confirm current requirements with the California Department of Tax and Fee Administration or your tax adviser. State rules last checked October 2, 2026.