Seller's Permit

If you are selling new items or any items specifically for resale, handcrafted/crafts, plants from your yard or specifically for resale, or collectible items a Seller's Permit/Resale License is required from the California Department of Tax and Fee Administration.

Please visit the Registration & Permits section of the Sales & Use Tax page of the CDTFA website for more information.

Please visit the Online Services - Registration page on the CDTFA website to apply for a permit online.

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 the Temporary Sellers page on the CDTFA website for more information.

Please visit the Online Services - Registration page on the CDTFA website to apply for a permit online.

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 - December 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.

Local CDTFA Office

Below is the information for our local field office (San Jose) for the California Department of Tax and Fee Administration.

Address

1741 Technology Dr Ste 100
San Jose, CA 95110-1397

Email

SanJoseInquiries@cdtfa.ca.gov

Phone

(408) 277-1231

Fax

(408) 277-1513

Other Locations

Please visit the Office Locations & Addresses page on the CDTFA website for the locations of other offices.

CDTFA Website

For more information regarding Seller's Permits/Resale Licenses visit the California Department of Tax and Fee Administration online at www.cdtfa.ca.gov.

Business License

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).

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