Anticipate to sell substantial personal property that would generally be subject to sales tax if sold at retail by wholesalers, manufacturers and retailers
Will make sales for an impermanent period lasting no longer than 90 days at one or more locations.
A use tax account is needed if you meet the following conditions:
Receive at least $100,00 in gross receipts (in-state and out-of-state business transactions) per calendar year
Not required to have a seller’s permit
Not an owner of a use tax direct payment permit
Not registered with the BOE to report use tax
The requirement to get a seller’s permit applies to individuals, partnerships, corporations, organizations, LLC’s, and LLP’s. You can obtain a seller’s permit online and applications can get their permit immediately after submitting the application. You can also register a seller’s permit in person at the designated field offices and registration can be done the same day. Businesses that regularly incur use tax liabilities and do not have to obtain a seller’s permit may file the Consumer Use Tax returns by using the BOE’s online registration service.