(Renumbered: 01/2021)

(Revised and renumbered from 8721)


Agencies/departments must obtain seller’s permits by applying to the California Department of Tax and Fee Administration (CDTFA) before selling or leasing tangible personal property that is subject to sales tax sold at retail.  Agencies/departments with multiple locations may obtain a consolidated permit or a separate permit for each location. Agencies/departments reporting both sales and use tax will do so under the seller’s permit.


A seller’s permit can be obtained by registering online through the CDTFA Taxpayer Online Services Portal.


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