If you are selling new, handcrafted or collectable items a Seller's Permit/Resale License is required from the State of California Board of Equalization.

If you are selling only used household items you do not need a Seller's Permit/Resale License from the State of California Board of Equalization 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 State Board of Equalization online at www.boe.ca.gov.

Below is the information for our local field office (San Jose) for the California State Board of Equalization:

250 S Second St
San Jose, CA 95113-2706

Phone (408) 277-1231
Fax (408) 277-1252

For information about other Board of Equalization field offices please check their web site.

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