California Revenue and Taxation Code ARTICLE 2 - Permits

• Section 6066.
  (a) Every person desiring to engage in or conduct business as a seller within this state shall file with the board an application for a permit...
• Section 6066.3.
  (a) A city, county, or city and county may collect information from persons desiring to engage in business in that jurisdiction for the purposes of selling...
• Section 6066.4.
  A city, county, or city and county may require each person desiring to engage in business in that jurisdiction for the purposes of selling tangible...
• Section 6066.5.
  At the time the board provides the applicant with an application form, the applicant shall be provided with a written notice in a form prescribed...
• Section 6067.
  After compliance with Sections 6066 and 6701 by the applicant, and after giving the applicant the notice required by Section 6066.5, the board shall grant...
• Section 6068.
  Upon such notification of a change of address as may be required by the board, a permit may be reissued for the new address of...
• Section 6069.
  A seller whose permit has been previously suspended or revoked shall pay the board a fee of one hundred dollars ($100) for the renewal or...
• Section 6070.
  Whenever any person fails to comply with any provision of this part relating to the sales tax or any rule or regulation of the board...
• Section 6070.5.
  (a) The board may refuse to issue a permit to any person submitting an application for a permit as required in Section 6066 if the person...
• Section 6071.
  A person who engages in business as a seller in this state without a permit or permits or after a permit has been suspended or...
• Section 6071.1.
  (a) A permitholder who fails to surrender a seller’s permit upon transfer of a business shall be liable for any tax, interest, and penalty incurred by...
• Section 6072.
  A permit shall be held only by persons actively engaging in or conducting a business as a seller of tangible personal property. Any person not...
• Section 6073.
  (a) (1) When the board determines it is necessary for the efficient administration of this part, the board may require the operator of a swap meet, flea...
• Section 6073.1.
  An operator of a swap meet or flea market, as defined in Section 6073, or special event, who verifies that a seller has a valid...
• Section 6073.2.
  (a) Section 6073 shall not apply to any of the following:(1) An event or show for which all exhibitors’ contracts prohibit any sale of tangible personal property...
• Section 6074.
  (a) When the board determines it is necessary for the efficient administration of this part, the board may, by written notice, require any person making sales...
• Section 6075.
  (a) No permit shall be required of any person who engages in business in this state as a seller of feed, for any form of animal...
• Section 6077.
  (a) Any retail florist who fails to obtain a permit before engaging in or conducting business as a seller shall, in addition to any other applicable...

Last modified: October 22, 2018