Seller's permits are required for anyone engaged in business in California who intends to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail.
The Board of Equalization will send consumers information on rights and responsibilities relative to sales and use tax.
Board of Equalization (BOE)
3321 Power Inn Road, Suite 210
Sacramento, CA 95826-3395
(916) 227-6700(Automated) (916) 227-1883 Fax
(800) 400-7115 Toll Free
PO Box 942879
Sacramento, CA 94279