If your business makes taxable sales to customers in California, you may need to register for a California seller's permit before collecting sales tax. This 2026 guide explains who must register, what information you need, and how to complete the registration process through the CDTFA Online Services portal.
For broader information about California sales tax rules, rates, and taxability, see the California Sales Tax Guide. For details on filing deadlines and how to submit returns, see the California Sales Tax Filing Guide.
Quick answers: California sales tax registration
A quick overview of the authority, registration portal, nexus threshold, and other essentials for registering in California.
| Fact | Detail |
|---|---|
| Authority | California Department of Tax and Fee Administration |
| Registration portal | CDTFA Online Services |
| Economic nexus threshold | $500,000 in annual sales to California customers |
| Registration fee | $0 — registration is free |
| Renewal period | No periodic renewal required |
Who must register for California sales tax
You must register for a California seller's permit if your business has a sales tax nexus in the state. This usually applies when a business:
- Exceeds the economic nexus threshold of $500,000 in annual sales to California customers in the current or previous calendar year, or;
- Has a physical presence in California, such as an office, employee, warehouse, inventory, or fulfillment center (including Amazon FBA).
California's $500,000 threshold is one of the highest in the United States, equal to Texas. Many smaller online businesses do not reach it and therefore have no California sales tax obligation.
Once you exceed the threshold, you should register before making further taxable sales in California. Businesses that exceeded the threshold in the previous calendar year must register for the entire current year.
If you're unsure whether your business has nexus, see the California Sales Tax Guide for a broader explanation of California nexus rules.
How to register for California sales tax
Sellers can register online through the CDTFA Online Services portal, the official system operated by the California Department of Tax and Fee Administration. This is the same portal you will use to file returns and make payments after registration.
Information you need before registering
Before applying for a California seller's permit, have this information ready:
- Your Social Security number (if registering as a sole proprietor with no employees)
- Your Employer Identification Number (EIN), if your business has one (required for corporations, partnerships, and most LLCs)
- North American Industry Classification System (NAICS) code for your primary business activity
- The date of your first sale in California
- Your business address and any California locations, if applicable
Registration steps
Follow these steps to register for a California seller's permit.
1. Create your online login
Set up your CDTFA Online Services account credentials.
- Choose a username and password
- Set up your security information
- This login will be used for all future filings, payments, and account management
If you already have a CDTFA Online Services account (for another tax account), you can add a new seller's permit account to your existing login.
2. Provide your business locations
Enter your primary business address and any California locations where you have physical presence.
- Remote sellers without a California location will indicate they have no in-state locations
- California uses modified origin-based sourcing for in-state sellers and destination-based sourcing for remote sellers
- Destination-based sourcing means you will need to charge the rate at the buyer's address
3. Application fee
California does not charge a fee to register for a seller's permit. Registration is completed at no cost through CDTFA Online Services.
4. Submit your application
Review your entries and submit the application.
- You will receive an on-screen confirmation after submission
- A confirmation email is typically sent shortly after submission
5. Receive your California seller's permit
Once approved, you will receive:
- Your seller's permit number, which you must display at your place of business if you have a California location
- Your assigned filing frequency (monthly, quarterly, or annually, based on expected sales volume)
- Access to CDTFA Online Services for filing and payment
What happens after registration
After registering, you must begin collecting California sales tax on taxable sales and file returns based on your assigned filing frequency. Remember that California generally does not tax SaaS or electronically delivered digital products — see the California Sales Tax Guide to understand what is and is not taxable.
➡ Learn more about California sales tax rates, taxability, and nexus in the California Sales Tax Guide
➡ See how to file and pay California sales tax in the California Sales Tax Filing Guide
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the local tax authorities.
Need help registering across multiple states?
Watch our webinar: US Sales Tax Registration & Filing Tips + AMA. Learn how international sellers register, file, and manage US sales tax compliance across multiple jurisdictions.
Note: At Quaderno we love providing helpful information and best practices about taxes, but we are not certified tax advisors. For further help, or if you are ever in doubt, please consult a professional tax advisor or the tax authorities.
