Any business that sells or leases merchandise, vehicles, or other tangible goods in California is required to register with the Board of Equalization and pay sales tax on the tangible sales. This includes temporary users such as Christmas Tree Sales and Farmer’s Market Vendors. Any business that holds a seller’s permit must file periodic sales and use tax returns with the Board and pay any sales or use tax due on your sales and purchases. A Seller’s Permit may be obtained from the State of California. CLICK HERE FOR MORE INFORMATION