Seller's Permit

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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:

The State Board of Equalization offers online and in-person Sales & Use Tax Seminars.  Click here for more information.