PROCEDURES FOR OBTAINING A NEW CALIFORNIA BOARD OF EQUALIZATION SELLER'S PERMIT
The information below--about getting a new California Board of Equalization permit, so you can sell at Everybody’s Art Show--is NOT professional legal or accounting advice; it’s just offered in the spirit of helpfulness. You can follow the steps below, if you like; or, if at any time you desire assistance from a real lawyer, accountant, business professional, parent, etc., secure such assistance immediately. Also, you can go to http://www.boe.ca.gov/elecsrv/efiling/ereg_help.htm#tempsellperm to get more detailed information about obtaining permits.
For a New Seller’s Permit:
1. For all items with an asterisk--a little star--you must type the required information if you want a CA Seller’s Permit.
2. Go to the California State Board of Equalization website, http://boe.ca.gov/ .
3. Click the blue link, “New Registration,” located just underneath the blue “Log In” button in the upper left-hand corner.
4. Click the blue link, “Register a business activity with BOE.”
5. Check item 1, “Selling items or goods in California.” Determine if any of the items 2-15 apply to you. Click the question marks for more information, or, as always, consult a lawyer, etc., if you wish. Otherwise, click, “Next.”
6. If you check items 1 or 2, recall that NO alcohol or tobacco products may be possessed, used, displayed, traded, or sold at Everybody’s Art Show. Next, determine if any of the items 2-7 apply to you. If not, or if no items 1-7 apply, click “Next.”
7. If you’ve checked the boxes necessary to sell art at Everybody’s Art Show, then underneath “Registration Type” you’ll see “Seller’s Permit.” Click “Next.”
8. Carefully read and understand the “Declaration of Intent” and print a hard-copy. Note: You have the option of choosing Automated Clearing House debit--you're not required to do so. When you’re finished, click “Accept.”
9. Carefully complete the “Preparer User ID Registration” online. When completing an online form, if you have a suffix after your name, try typing “John Doe Jr” with no punctuation. Under “Business entity type you are registering for” you might select “Individual”--when you click the question mark, this is defined as, “a single human being;” or “Married Co-ownership” defined as “two individuals who are married to each other;” or, click whichever type correctly applies to you. If you’ll be selling for fewer than 90 days, click “Yes” to the question, “Are you applying for a Temporary Seller’s Permit?” But if you’ll be selling for more than 90 days, click “No.” Click “Next.”
10. The “User ID Registration Confirmation” page should say, “You have successfully completed User ID Registration,” etc. Make note of your Registration ID, and print a hard-copy of the page. Then click “Continue.”
11. For “Spouse One,” answer the question “Is this you?” by clicking “Yes.” Enter your name as it appears on your driver’s license, but note that if your middle name appears on the license, there’s nowhere for you to type it on the form, so just put your middle initial. For “Date of Birth” the first box is for the month and the second box is for the day. FEIN (Federal Entity Identification Number) and SEIN (State Employer Identification Number) are not required fields, so you can choose to leave them blank, as well as the “Telephone Number” box, which is also not required. Click “Save,” then click “Next.”
12. For “Doing Business As (DBA),” type-in a company name, if you have one. Otherwise, leave the box blank. For the “Start Date” for your Seller’s Permit, click the little calendar on the right, and click today’s date. For the “End Date,” click the little calendar, then click the “ > ” on the right to three months ahead, and click day 1 of that month. For “Temporary Sales Address,” which refers in this particular case to Everybody’s Art Show, type-in “14800 7th Street,” “Victorville,” and “92395.” That’s the address of the San Bernardino County Fair, the venue for the Show. For the city-limits question, click “Yes.” For “Telephone Number,” type-in the Fair’s phone number, “760-951-2200.” For “Email Address” type-in [email protected] For “NAICS Code,” click the “here” link. Click the business-type that applies (probably “Retail”). Type-in a keyword (probably “art”). Select from the drop-down menu and click it (probably “453920 - Art Dealers”). Click “OK.” For “Space Rental Cost” type-in “75,” or multiply that by the number of tables you’ve rented. For the admission question, click “No.” For the organizer question, type-in “The Groves Company.” Our address is “16333 Green Tree Boulevard, Victorville, CA 92935.” The phone number is “442-243-1715.” Click “Next.”
13. Review the information on the “Registration - Review” page, print a hard-copy, then click “Submit” at the bottom.
14. When asked to register to vote, carefully read the information, make a choice, and click the correct blue button.
15. The “Registration Status” page should inform you that your registration status is “Pending,” and “You will be notified via email when the status of your application changes.” Print a hard-copy of this page.