Steve Sims EA llc


Announcements and Updates

Just going to sell some stuff on the side... You may need to get a Sellers Permit or risk receiving a Criminal Citation

A Criminal Citation is a Notice to Appear in court for the commission of a criminal misdemeanor violation.  This isn’t good, sounds bad, but won’t get you any “street creds”

You must obtain a seller's permit if you:

    •    Are engaged in business in California and

    •    Intend to sell or lease tangible personal property that would ordinarily be subject to sales tax if sold at retail.

The requirement to obtain a seller's permit applies to individuals as well as corporations, partnerships, and limited liability companies. Both wholesalers and retailers must apply for a permit.

If you do not hold a seller's permit and will make sales during temporary periods, such as Christmas tree sales and rummage sales, you must apply for a temporary seller's permit. Such permits are normally issued to selling operations lasting no longer than 90 days at one location.

As a permit holder, you are required to:

    •    Report and pay sales and use taxes

    •    Keep adequate records

You are also required to notify the California Department of Tax and Fee Administration (CDTFA) if you:

    •    Change your business address

    •    Change the ownership of your business

    •    Add or drop a partner

    •    Sell your business

    •    Buy another business

    •    Discontinue your business

Failure to get a sellers permit could result in a criminal citation.  For more information click here:

For how to obtain a sellers permit click here:

To register online click here:

For a video on how to resister to get a sellers permit click here: