A Seller's Permit is required of all persons selling tangible property. This permit must show the San Marcos address where the business is being conducted.
Contact the California State Board of Equalization:
Address: 15015 Avenue of Science, Suite 200, San Diego, CA 92128
Phone: (858) 385-4700
Fax: (858) 675-4100
You may apply for a seller's permit online using the following link: http://www.boe.ca.gov/elecsrv/ereg/index.html
The State Board of Equalization offers online and in-person Sales & Use Tax Seminars. Click here for more information.