Both wholesalers and retailers must apply for a resellers permit. You can register in person for a resellers permit, and permits can usually be issued the same day. You can also register by mail. You can obtain an application by calling 800-400-7115, or by visiting the California Board of Equalization at Obtaining a resellers permit is free, easy and fast! You can access all the phone numbers of the Board of Equalization offices in California by clicking here http://www.boe.ca.gov/contact/
Register In Person
You may register for a seller’s permit in person at one of the Board of Equalization’s field offices. Permits can usually be issued the same day and help in completing the application is available. Special information packets with the appropriate registration application for specific businesses are available.
Register by Mail
You can get an application for a resellers permit mailed to you by calling 800-400-7115. If you are calling from outside of the 48 contiguous states, please call 916-445-6362. Representatives are available to assist you with permit questions Monday through Friday (except State holidays) from 8:00 A.M. to 5:00 P.M. A registration packet will be mailed to you within 24 hours. You will generally receive your permit approximately two weeks after we have received your completed application. Incomplete applications may delay the process.
Apply Online
Applications Available On-Line BOE 400 SPA Reseller’s Permit Application is available online from the Board of Equalization website. The completed application can be completed online or delivered to any of their field offices. Additional information is available on the tax rules for specific business, types of sales, or charges associated with sales for a number of businesses. The regulations relating to sales and use tax are also available. Information above collected from the California Board of Equalization Website (http://www.boe.ca.gov). Copyright 2006 State of California.