A California seller's permit is required for any business that sells tangible goods in the state of California, including vehicles sold retail. All businesses must have a valid seller’s permit in order to legally sell taxable items or services and collect sales tax from customers. The permit allows businesses to purchase goods without paying sales tax and also exempts them from paying use tax on goods purchased for resale. A California seller’s permit is issued by the California Department of Tax and Fee Administration (CDTFA), and the application process can usually be completed online: https://www.cdtfa.ca.gov/

Obtaining a seller's permit from the CDTFA is relatively easy. The first step is to register for an account with the CDTFA, which requires basic business information such as your company name, address, and contact information. Then you can fill out the application for a seller’s permit online. Depending on the type of business, there may be additional documents or certifications needed in order to obtain a permit. Once you have submitted all required paperwork and paid the applicable fees, you will receive a confirmation email and your seller’s permit will usually be processed within one to two weeks.

The fees for obtaining a seller's permit from the California State Board of Equalization vary depending on your business size and type. For car dealers, the fee for obtaining a seller's permit is normally $5. This fee is non-refundable and must be paid at the time of application.

If you are a car dealer in California, there are additional forms that must be completed in order to obtain a seller's permit from the CDTFA. These forms may include the Notice of Transfer and Release of Liability form (REG 138) and the Use Tax Return (BOE-401-A). In addition, you must provide proof that you have an approved Automobile Repair Dealer license with the CDTFA and DMV before your application can be processed.