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 Department of Tax and Fee Administration:
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.