Sellers Permit: If you are selling new items or any items specific for resale, handcrafted/crafts, plants from your yard or specific for resale, collectible items a Seller's Permit/Resale License is required from the California Department of Tax and Fee Administration. Please visit Sellers Permit.
Temporary Permit: If you do not hold a seller's permit and will make sales during temporary periods, such as Christmas tree sales and rummage sales more than two times per year, you must apply for a temporary seller's permit. Such permits are normally issued to selling operations lasting no longer than 90 days at one location. Please visit https://www.cdtfa.ca.gov/industry/temporary-sellers.htm for more information.
No-Permit: If you are selling only personal used household items you do not need a Seller's Permit/Resale License from the California Department of Tax and Fee Administration UNLESS you have sold more than twice in the State of California within a 12-month period; De Anza Flea Market uses a fiscal year of July - June to approve your application. The law only allows you to sell used household items twice within a 12-month period before requiring a Seller's Permit/Resale License.
Below is the information for our local field office (San Jose) for the California Department of Tax and Fee Administration:
Office Location (since Monday, October 9, 2023)
1741 Technology Drive, Suite 100
San Jose, CA 95110-1375
Email SanJoseInquiries@cdtfa.ca.gov
Phone (408) 277-1231
Fax (408) 277-1513
For more information regarding Seller's Permits/Resale Licenses visit the California Department of Tax and Fee Administration online at www.cdtfa.ca.gov.
Is my permit the same as a business license? No. You should contact your city and/or county business license department to obtain a separate business license. To locate the department, check the government section (for example, look for the terms license or business license under City Government Offices and County Government Offices).