Who Needs a California Seller's Permit?
If you have business operations in San Francisco, CA and you sell or lease tangible goods that are subject to a sales tax, then you must have a California wholesale license or seller’s permit. This is true whether you are a retailer or a wholesaler, and whether you have a sole proprietorship, a partnership, an LLC, or a corporation.
You are considered to have business operations in California if any of the following conditions apply:
- You have an office or another type of business space (permanent or temporary) anywhere in California.
- You have a sales person operating in California.
- You receive rent from leasing tangible property in California.