California seller's permit lookup and resale certificate check.

How to verify a California seller's permit

CDTFA runs a free Verify a Permit, License, or Account service. Its Publication 73 (January 2026) tells sellers they can use it, or call 1-800-400-7115, to check that the seller's permit number on a resale certificate is current. CDTFA also warns that it is "not able to disclose all permits, licenses, or accounts", so a miss is a reason to ask the customer for more, not proof of fraud.

Publication 73 does not publish a layout for the permit number, so this page does not pretend to decode one. What it does give you is the rule that decides what a result means: a permit "is valid only if you are actively engaged in business as a seller", and CDTFA cancels permits for people who stop selling. CDTFA may also release the information printed on a permit, the account start date, the closeout date and the owners' names. A permit that shows a closeout date is therefore not one you can lean on for a sale after that date.

What each outcome means for your sale

• Found and current: you can accept a properly completed resale certificate for goods the buyer normally resells, and keep it on file.
• Found with a closeout date before the sale: the buyer was not an active seller when you sold. Treat the sale as taxable unless they can show a current permit.
• Not found: ask for a copy of the permit and re-check the digits. Remember some permits are not disclosed, and a business may not need a permit at all (see the next section).

What a California resale certificate must contain

CDTFA does not require a specific form. The certificate can be a note, letter or memorandum, but it must carry the purchaser's name and address, the purchaser's seller's permit number, a description of the property, a statement that the property is being bought for resale, the date, and the signature of the purchaser or someone authorized to sign. The form CDTFA-230, General Resale Certificate, is available if you want a template.

The wording matters. The certificate must say the property "will be resold" or is "for resale". CDTFA states that words such as "nontaxable" or "exempt" are not acceptable. The checker above tests the seven elements and flags that wording trap. If the buyer does not need a seller's permit, they must say on the certificate that they do not hold one and why none is required.

Timing and good faith

A seller must take the certificate before billing the purchaser, within the normal billing and payment cycle, or before delivery. You should not accept it if you know or have reason to believe the goods are bought for something other than resale. CDTFA's own example: a certificate from a service station should not be accepted for a sofa, because a service station does not normally resell sofas. One certificate can stay on file for repeated purchases from the same vendor, and purchase orders can say "for resale" against the items bought.

Do you need a seller's permit to sell on Etsy or eBay?

CDTFA's marketplace guidance says a seller whose retail sales of merchandise are all facilitated by a marketplace facilitator registered with CDTFA is generally not required to hold a seller's permit. The same page says registration may still be required if you make any sales the marketplace does not facilitate, such as through your own website. It advises getting the facilitator's permit or account number and checking it on the same CDTFA verification page. Publication 73 adds that both wholesalers and retailers must hold a permit, that the permit is free, and that temporary events lasting no longer than 30 days need a temporary permit. A resale certificate must carry the buyer's permit number unless none is required, so a seller who plans to buy inventory tax-free will usually want a permit anyway.

Worked example

A craft supplier receives an order note reading "Please sell me 40 candle wicks for resale. an invented permit number, signed and dated 3 March 2026, with the buyer's name and address." Ticking all seven boxes passes. Replace "for resale" with "nontaxable" and the checker reports the wording as unacceptable under CDTFA's rule, even though every other element is present.

Sources

• CDTFA Publication 73, Your California Seller's Permit (January 2026) — permit validity, resale certificate contents, timing, verification
• CDTFA services page — Permit, License, or Account Verification and its disclosure limit
• CDTFA Tax Guide for Marketplace Facilitator Act — marketplace sellers and registration

All figures and rules above were retrieved October 2026. Agencies revise forms and thresholds, so confirm anything that affects a sale against the current official page.

Frequently asked questions

Is a California seller's permit free?

Yes. CDTFA's Publication 73 says there is no fee for a seller's permit, although a security deposit can be required in some circumstances.

How do I check a California seller's permit number?

Use CDTFA's Verify a Permit, License, or Account service, or call 1-800-400-7115. Publication 73 describes both.

Can I accept a resale certificate that says the purchase is exempt?

CDTFA says words such as nontaxable or exempt are not acceptable. The certificate must say the property will be resold or is for resale.

Do I need a seller's permit if I only sell on Etsy?

CDTFA's marketplace guidance says not if all of your merchandise sales are facilitated by a facilitator registered with CDTFA. Any direct sales, such as from your own website, may require registration.