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.