Seller’s Permit – Issued by the California Department of Tax and Fee Administration
A Seller’s Permit issued by the California Department of Tax and Fee Administration 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 California Department of Tax and Fee Administration (see information above).
- For anyone selling household garage sale merchandise for the first or second weekend in a 12 month period.
License to Sell Nursery Stock– Issued by the Department of Food and Agriculture
A License to Sell Nursery Stock issued by the Department of Food and Agriculture is required for:
- For any sales of plants for planting, propagation, or ornamentation. Plant includes any part of a plant, tree, plant product, shrub, vine, fruit, vegetable, seed, bulb, stolon, tuber, corm, pip, cutting, scion, bud, graft, or fruit pit.
Some vendors selling plants may be exempt from having this license, please visit the website for the Department of Food and Agriculture, click HERE, to find out if a License to Sell Nursery Stock is required.
Please Print 2 copies of the Temporary Form