This form is required if you sell or lease merchandise, vehicles, or other tangible personal property in California, either at the wholesale or retail level.

This certificate is required for businesses that are not located in California that sell or lease tangible personal property to California purchasers and have sales personnel, solicitors, manufacturer’s agents, installers, trainers, or canvassers that either reside in or visit California. If any inventory is maintained in California, a Seller’s Permit may be required.

This form is required if your business has moved to a new location, you have sold your business, or your business has closed down.

This form is required for persons or businesses that regularly incur use tax liabilities but are not engaged in a business requiring a seller's permit.

This form is required to close out your seller’s permit when any one of the following occurs: • You are no longer actively engaged in business; • You sell your business or stock of goods to someone else; • You change the type of ownership for your business (e.g., from a sole proprietorship to a corporation or partnership) • When your partnership agreement calls for dissolution of the partnership and the formation of a new partnership when a change in partners occurs.