If you are selling new items or any items specific for resale, handcrafted/crafts, plants from your yard or specific for resale, or 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 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. July 1, 2019 to June 30, 2020. The law only allows you to sell used household items twice within a 12 month period before requiring a Seller's Permit/Resale License.

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

Email SanJoseInquiries@cdtfa.ca.gov
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.

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