Table of Contents
When you hold a seller’s permit, you must file sales and use tax returns and pay any sales or use tax due on your sales subject to sales tax and purchases subject to use tax. When you are issued a seller’s permit, the Board will assign a reporting basis based on the information you furnish either monthly, quarterly, or annually. Your tax return is due after the close of your reporting period. Additionally, you are required to notify the BOE if you change your address, change the ownership of your business, add or drop a partner, sell your business, buy another business, or discontinue your business.
