CA Seller's Permit

Participating artists must have a valid sellers permit from the California Franchise Tax Board. Please contact the tax board directly at for questions that are not answered below.

  • A seller’s permit allows you to buy the raw materials for your artwork at wholesale prices without paying sales tax, the idea being that the tax is paid on the material only one time, by the final consumer.
  • You are obligated to collect sales tax on your sold items and file returns on a monthly, quarterly, or annual basis, depending on the volume of sales expected for your business.
  • To apply for a sellers permit by mail, fill out this form and mail it to any of the field offices listed here.
  • You can also apply in person,  The nearest Franchise Tax Board field office to Vallejo is in Suisun City: Directions
    333 Sunset Ave., Ste. 330 (3rd floor)
    Suisun City, CA 94585-2003
    (corner of Sunset and Merganser Drive)
    Phone (707) 428-2041
    FAX (707) 428-2193

    You will need your driver’s license. You can fill out the paperwork in advance or do it there. Usually you can submit it and leave with your Seller’s Permit in hand after about 20 minutes depending how busy they are. They will look at your driver’s license so you won’t need to make a copy of it. They will give you a packet of information including information on filing taxes associated with this Permit. They usually waive any fees.

Following is some information to help you fill out the form:

Section 1. For PERMIT TYPE check “Regular” since this is an ongoing event with no end date.
Section 2. TYPE OF OWNERSHIP is “Sole Proprietor” unless you fit one of the other categories.
Section 3. If you are not a corporation, LLC, Partnership or Trust, you will use your own name.
Section 5. If you use a business name to sell your art, you can use that, or just use your first and last name.
Section 6. Use the date you first expect to display at the Vallejo Waterfront.
Section 7. CHECK ONE: Unless another category fits you better, check “Owner/Co-Owners”
Sections 9-17. Fill in your personal information
Section 36. Sales to the public at the Waterfront are Retail.
Section 37. If your Seller’s Permit will only be used for the Vallejo Waterfront write 1.

If you plan to use this to sell from your studio as well as the Waterfront, write 2.

If you plan to use it for numerous locations, you will need to list all those locations.

Section 39 Part Time. If your permit will only be for the Waterfront, this is the information to use

(you’ll have to squeeze this in the best that you can):

Section 40. If this event is your sole location: 289 Mare Island Pkwy, Vallejo CA 94590, else enter your business address.
Section 41. Leave blank
Section 42. Leave blank
Section 43. Leave blank
Section 44. Leave blank or use your website
Section 45. Must fill in an email address for yourself
Section 46. Answer as appropriate
Section 47. City of Vallejo Redevelopment
Section 48. 555 Santa Clara St, Vallejo CA 94590
Section 49. Steve England, (707)649-5452
Section 50 and 51 should be the same since everything we sell there is taxable. This is just an estimate.
Section 52 will be blank and 53 – 55 should be “NO”

For all other questions, please speak to the person in the Field Office or call them at (707) 428-2041.