California BOE Sales Tax Permit (Sellers Permit) Tips

The Board of Equalization (BOE), charged with collecting California's sales and use tax, will soon be revising its seller's permit application form to reflect that names, addresses, and products purchased from major suppliers (if any) must be provided whether they are California-based or not.

Some other tips when obtaining a seller's permit (also referred to as a resale certificate or sales tax permit):

• It takes an average of 2-3 weeks to obtain one by mail, but you may obtain one on the spot in person at one of the BOE's field offices
  
• Possibly the most common error when mailing the application (Form BOE-400-SPA) is forgetting to attach copies of drivers' licenses
  
• Signatures on the application must match those on the drivers' licenses
  
• Foreign corporations and LLCs will not be issued a permit unless they are registered with the Secretary of State
• Contrary to what many BOE employees believe and may tell you, a social security number is not required in order to obtain a permit for a limited liabilty company (this issue arises when the LLC members are foreign nationals without SSNs or ITINs)

Other assistance and tips are provided to our clients as relevant.

California Sales Tax Rates as of October 1, 2011

The statewide California sales tax rate is 7.25% but various county and cities add surcharges, for example, Los Angeles County adds 1.00% for a total sales/use tax rate of 8.25%.

Effective October 1, 2011, sales tax rates are as follows (includes state, county, local, and district taxes:

ALAMEDA CO. 8.75%
City of San Leandro 9.00%
City of Union City 9.25%

ALPINE CO. 7.25%

AMADOR CO. 7.75%

BUTTE CO. 7.25%

CALAVERAS CO. 7.25%

COLUSA CO. 7.25%
City of Williams 7.75%

CONTRA COSTA CO. 8.25%
City of Concord 8.75%
City of El Cerrito 9.25%
City of Pinole 8.75%
City of Richmond 8.75%

DEL NORTE CO. 7.25%

EL DORADO CO. 7.25%
City of Placerville 7.75%
City of So. Lake Tahoe 7.75%

FRESNO CO. 7.975%
City of Reedley 8.475%
City of Sanger 8.725%
City of Selma 8.475%

GLENN CO. 7.25%

HUMBOLDT CO. 7.25%
City of Arcata 8.00%
City of Eureka 8.00%
City of Trinidad 8.00%

IMPERIAL CO. 7.75%
City of Calexico 8.25%

INYO CO. 7.75%

KERN CO. 7.25%
City of Arvin 8.25%
City of Delano 8.25%

KINGS CO. 7.25%

LAKE CO. 7.25%
City of Clearlake 7.75%
City of Lakeport 7.75%

LASSEN CO. 7.25%

LOS ANGELES CO. 8.75%
City of Avalon 9.25%
City of El Monte 9.25%
City of Inglewood 9.25%
Pico Rivera 9.75%
Santa Monica 9.25%
South El Monte 9.25%
City of South Gate 9.75%

MADERA CO. 7.75%

MARIN CO. 8.00%
City of Novato 8.50%
City of San Rafael 8.50%

MARIPOSA CO. 7.75%

MENDOCINO CO. 7.25%
City of Fort Bragg 7.75%
City of Point Arena 7.75%
City of Ukiah 7.75%
City of Willits 7.75%

MERCED CO. 7.25%
City of Gustine 7.75%
City of Los Banos 7.75%
City of Merced 7.75%

MODOC CO. 7.25%

MONO CO. 7.25%
Mammoth Lakes 7.75%

MONTEREY CO. 7.25%
City of Del Rey Oaks 8.25%
City of Marina 8.25%
City of Pacific Grove 8.25%
City of Salinas 7.75%
City of Sand City 7.75%
City of Seaside 8.25%

NAPA CO. 7.75%

NEVADA CO. 7.375%
City of Nevada City 7.875%
Town of Truckee 7.875%

ORANGE CO. 7.75%
City of La Habra 8.25%

PLACER CO. 7.25%

PLUMAS CO. 7.25%

RIVERSIDE CO. 7.75%
City of Cathedral City 8.75%

SACRAMENTO CO. 7.75%
City of Galt 8.25%

SAN BENITO CO. 7.25%
City of Hollister 8.25%
City of San Juan Bautista 8.00%

SAN BERNARDINO CO. 7.75%
City of Montclair 8.00%
City of San Bernardino 8.00%

SAN DIEGO CO. 7.75%
City of El Cajon 8.75%
City of La Mesa 8.50%
City of National City 8.75%
City of Vista 8.25%

SAN FRANCISCO CO. 8.50%

SAN JOAQUIN CO. 7.75%
City of Manteca 8.25%
City of Stockton 8.00%
City of Tracy 8.25%

SAN LUIS OBISPO CO. 7.25%
City of Arroyo Grande 7.75%
City of Grover Beach 7.75%
City of Morro Bay 7.75%
City of Pismo Beach 7.75%
City of San Luis Obispo 7.75%

SAN MATEO CO. 8.25%
City of San Mateo 8.50%

SANTA BARBARA CO. 7.75%

SANTA CLARA CO. 8.25%
City of Campbell 8.50%

SANTA CRUZ CO. 8.00%
City of Capitola 8.25%
City of Santa Cruz 8.50%
City of Watsonville 8.25%

SHASTA CO. 7.25%

SIERRA CO. 7.25%

SISKIYOU CO. 7.25%
City of Mt. Shasta 7.50%

SOLANO CO. 7.375%

SONOMA CO. 8.00%
City of Cotati 8.50%
City of Rohnert Park 8.50%
City of Santa Rosa 8.50%
City of Sebastopol 8.25%

STANISLAUS CO. 7.375%
City of Ceres 7.875%

SUTTER CO. 7.25%

TEHAMA CO. 7.25%

TRINITY CO. 7.25%

TULARE CO. 7.75%
City of Dinuba 8.50%
City of Farmersville 8.25%
City of Porterville 8.25%
City of Tulare 8.25%
City of Visalia 8.00%

TUOLUMNE CO. 7.25%
City of Sonora 7.75%

VENTURA CO. 7.25%
City of Oxnard 7.75%
City of Port Hueneme 7.75%

YOLO CO. 7.25%
City of Davis 7.75%
City of West Sacramento 7.75%
City of Woodland 8.00%

YUBA CO. 7.25%
City of Wheatland 7.75%

Assistance with, and advice regarding, sales tax permit registration is included in our full-service LLC formation and full-service incorporation packages.

Jerry Brown Signs Amazon.com Sales Tax Law Compromise

California governor Jerry Brown signed into law a compromise of the standoff between the state and Amazon.com over collection of sales tax.

Gov. Jerry Brown signs Amazon sales tax collection law, Los Angeles Times, September 23, 2011

See also Businesses continue to flee state

California Sales Tax Rate Increase

Effective April 1, 2009, but unfortunately not an April Fool's Day joke is a 1% rate increase to California's sales tax, for a new total of 8.25%. In addition, certain cities and localities may add an additional surcharge of up to 2.0%, for a grand total not to exceed 10.25%, among the highest sales tax rates in the nation. Los Angeles County's rate is now 9.25%.

More detailed information is provided in this notice issued by California's sales tax authority, the Board of Equalization (CA "BOE").

See also:

California Legislature Plans to Increase Taxes Amid Recession