If you are selling new, handcrafted or collectible items a Seller's Permit/Resale License is required from the California Department of Tax and Fee Administration.

If you are selling only 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, ie; July 1, 2016 to June 30, 2017. The law allows you to sell used household items twice within a 12 month period before requiring a Seller's Permit/Resale License.

For more information regarding Seller's Permits/Resale Licenses visit the California Department of Tax and Fee Administration online at www.cdtfa.ca.gov.

Below is the information for our local field office (San Jose) for the California Department of Tax and Fee Administration:

250 S Second St
San Jose, CA 95113-2706

Phone (408) 277-1231
Fax (408) 277-1513

For information about other California Department of Tax and Fee Administration field offices please check their web site.

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