If the manufacturer is not subject to the jurisdiction of this state, a dealer or other person who imports the lead-acid battery into California for sale or distribution is responsible to register and pay the manufacturer battery fee.
You will be required to file underground storage tank fee returns and pay any fee amounts due for the reporting period. Please see our complete list of Special Tax and Fee Programs. Our verification webpage will help you verify a seller's permit, cigarette and tobacco product retailer's license, and eWaste account.
It is important that you close your permit, license, or account when one of the following happens:. You can also read Publication 74 for more information. Please call our Customer Service Center at to start the process to close your special tax or fee permit, license, or account.
Visit this webpage to learn more about registering for our permits, licenses, and accounts. If you are buying a business, you may need to obtain a seller's permit, as permits are not transferable.
If you are selling or discontinuing a business, you will need to close out your account. If the business in question is a corporation or limited liability company, please read items 8 and 9 in addition to the other items below. To protect yourself from having to pay any sales and use tax owed by the business you are buying, you should write to the CDTFA and request a certificate of tax clearance.
If you do not obtain a clearance before you buy the business, and if taxes are owed and the previous owner has failed to pay those taxes, you could be required to pay any taxes, interest, and penalties that are due. After receiving your written request for a clearance, the CDTFA will determine whether the business you are buying owes any sales and use taxes, interest, or penalties.
If any money is owed, the current owner will be notified and advised to pay the amount due or you will be advised of an amount to withhold from the purchase price to cover the potential liability.
If the business you are buying has more than one location and you are buying one or more locations but not all , you should request a clearance for each location. If the business you are buying has more than one location and you are buying all the locations, only one clearance is needed. If you are buying a business through an escrow company, you should ensure that the company requests the certificate of clearance on your behalf.
Under certain conditions, your account information, including underreporting and outstanding liabilities, may be shared with the other government agencies.
If you have more than one place of business located on different premises , you may need a separate permit for each location. In some instances it is possible to obtain a consolidated permit for multiple business outlets. At the time you apply for a permit, be sure to provide information for all business locations so that the CDTFA will issue the correct type of permit.
However, the CDTFA may require a security deposit to cover any unpaid taxes that may be owed if, at a later date, the business closes. The amount of the security will be determined at the time you apply. Your permit is valid only as long as you are actively engaged in business as a seller.
If you are no longer conducting business, you should return your permit to the CDTFA for cancellation. For more information please see Buying, Selling, or Discontinuing a Business. Likewise, the CDTFA may cancel your permit if it finds that you are no longer engaged in business as a seller.
If your business information or address has changed, you may complete a notice of business change form or contact our Customer Service Center. State-Assessed Property Tax assessees should contact the State-Assessed Properties Division at , to report a change of business information or address. A retailer with a computer server located in California on which a website resides may not be required to have a seller's permit unless the retailer has a proprietary interest in the server and the activities at that location otherwise qualify for a seller's permit.
You may need to obtain other licenses, permits, or documents to operate your business see Additional Requirements for Your Business or you may be required to register for a use tax account with the CDTFA if you are a "qualified purchaser," as explained above. If you are a retailer located outside of California, you are required to register with the CDTFA and collect California use tax on your taxable sales and report and pay the tax to the CDTFA if you are "engaged in business in this state.
Offering merchandise for sale over the phone, by mail order, or online will generally not, by itself, cause a retailer to be engaged in business in California. Also, using a website hosted on servers located in California will generally not, by itself, cause a retailer to be engaged in business in California. You can also register in person at any of our offices. You will need to provide information about your business, including bank account details and estimated income. You must also provide information about yourself including your driver license number and social security number or substitute documents, as explained on the application.
If you purchased your business, you'll need to provide the previous owner's name and seller's permit number. To make sure you won't have to pay any tax, interest, or penalties owed by the previous owner, you should request in writing, a tax clearance from us 60 days prior to your purchase. There is no charge for a seller's permit.
However, depending on your type of business and expected taxable sales, we may ask you for a security deposit. If you make sales of a temporary nature such as Christmas tree sales or sales of fireworks, you may apply for a temporary seller's permit.
For more information, please see Sales for Resale Publication Resale Certificates When purchasing items for resale, registered sellers may avoid the sales tax by giving their supplier adequate documentation in the form of a resale certificate. The certificate may be in any form so long as it contains: The name and address of the purchaser.
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