California Porch

California note

A seller's permit is not the same as a local business license

Selling taxable tangible personal property generally requires a free CDTFA seller's permit; local licenses, zoning, and trade permits remain separate.

Check the seller’s-permit rule before you make sales. CDTFA generally requires a permit for a person doing business in California who plans to sell or lease taxable goods. The rule covers tangible personal property that would normally be taxed at retail. Online, wholesale, store, market, and pop-up sales can all count.

The permit is free, but CDTFA may ask for a security deposit. Each business site may need its own permit. A site that will run for 90 days or less may use a temporary permit.

You may not need a permit for pure service work with no taxable sales. Sales of exempt property and some occasional sales may also be outside the rule. CDTFA says no more than two sales in 12 months generally fits its occasional-sale rule. Repeated, related, or otherwise taxable work can change that answer.

A seller’s permit does not replace local approvals. You may still need a city or county business license or tax certificate. Zoning approval, health or fire permits, building permits, and occupational licenses are also separate. Use CDTFA for the tax permit. Then ask the city or county about every address where the business operates.

Where to see it

CDTFA seller's permit pages and the local city or county business license office for the business address.

Official sources

Official pages

Reviewed July 14, 2026

Current rules, forms, fees, deadlines, maps, and office instructions.

Rules, forms, fees, deadlines, and office procedures can change. Check the current page before you file, pay, or rely on a date.

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