If you are selling new items or any items specific for resale, handcrafted/crafts, plants from your yard or specific for resale, collectible items a Seller's Permit/Resale License is required from the California Department of Tax and Fee Administration. You are required to have a permit if you are selling, even temporarily, used items you purchased for the purpose of reselling to others.
If you are selling only personal used household items you do not need a Seller's Permit/Resale License from the California Department of Tax and Fee Administration UNLESS you have sold more than twice in the State of California within a 12-month period, e.g. March 1, 2022 to February 28, 2023. The law only allows you to sell used household items twice within a 12-month period before requiring a Seller's Permit/Resale License. Please visit https://www.cdtfa.ca.gov/industry/temporary-sellers.htm for more information.
Below is the information for our local field office (San Jose) for the California Department of Tax and Fee Administration:
Office permanently closes on Wednesday, October 4, 2023 at 5:00pm.
250 S Second St
San Jose, CA 95113-2706
New office available Monday, October 9, 2023 at 8:00am.
1741 Technology Drive, Suite 100
San Jose, CA 95110-1375
Phone (408) 277-1231
Fax (408) 277-1513
For more information regarding Seller's Permits/Resale Licenses visit the California Department of Tax and Fee Administration online at www.cdtfa.ca.gov.