Seller’s Permit – Issued by the State Board of Equalization
A Seller’s Permit issued by the State Board of Equalization is required for:
- For any new products, overstocks, close-outs, returns or plants.
- Any handcrafted merchandise (even if made out of old, used or recycled product).
- Anytime there are multiples of like-type items, new or used (for instance, all lawn maintenance equipment or all golf clubs-closing out business or reducing inventory).
- Anytime a person has exceeded 2 visits in a 12-month period (not calendar year).
A Seller’s Permit is NOT required for:
- Produce, home grower or most food product vendors.
- Most multi-level marketing (tax is pre-paid) examples: Avon, Herbalife, Jafra, Mary Kay (Vendor should be able to show invoice to substantiate prepayment of tax if requested).
Temporary Seller’s Form
A Temporary Seller’s Form (Temp Form) is to be used for:
- Anyone not required to have a Seller’s Permit issued by the State Board of Equalization (see information above).
- For anyone selling household garage sale merchandise for the first or second weekend in a 12 month period.
All vendors must show either a current Seller’s Permit issued by the California State Board of Equalization OR must fill out the Temporary Seller’s Form. You can fill out and print the form by pressing the “Temporary Form” button below (please print 2 copies of this form), or we will provide you the form when you arrive at the market. If you are required to have the Seller’s Permit issued by the Board of Equaliztion, please be sure to have Denio’s address on it. Our address is 1551 Vineyard Road, Roseville, CA 95678. You can link to the State Board by clicking the “Seller’s Permit” button below.
Please Print 2 copies of the Temporary Form