Boe 400 spa 2026

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  1. Click ‘Get Form’ to open the BOE-400-SPA in the editor.
  2. Begin by selecting the appropriate permit type and ownership structure. Check the boxes that apply to your situation, such as 'Sole Owner' or 'Corporation'.
  3. Fill in your business name, trade name (if applicable), and state of incorporation. Ensure all details are accurate for smooth processing.
  4. Provide personal information for all owners or partners, including full names, titles, and social security numbers where required. Use additional sheets if necessary.
  5. Complete the business address section accurately, avoiding P.O. Boxes. Include contact numbers and email addresses for effective communication.
  6. Review sections regarding sales activities and types of products sold. This helps in determining your business classification.
  7. Finally, ensure all signatures are collected from authorized individuals before submitting the form for processing.

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The BOE department responsible for sellers permits is the California Department of Tax and Fee Administration (CDTFA). A sellers permit is different from a business license. All California-based businesses need a local business license. But not all businesses need a sellers permit.
A sellers permit is a state license that allows you to sell items at the wholesale or retail level and to issue resale certificates to suppliers. Issuing a resale certificate allows you to buy items you will sell in your business operations without paying amounts for tax to your suppliers.
How much does a reseller permit in Nevada cost? A Nevada reseller certificate is provided at no cost. However, the state does charge a fee for its prerequisite, the sellers permit ($15 for each in-state location). If your business doesnt have a physical location in Nevada, you must still pay the $15 fee.

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To make sure you wont have to pay any tax, interest, or penalties owed by the previous owner, you should request in writing, a tax clearance from us 60 days prior to your purchase. There is no charge for a sellers permit.
You may satisfy this requirement by providing the information requested on Form CDTFA-65, Notice of Close-Out, and returning the completed form, your permit and other required documentation to the office that handles your account. The CDTFA will close out your account and cancel your sellers permit.
Florida does not charge a fee for applying for a sellers permit, and your license wont expire unless you dont use it for more than a year. If your Florida sellers permit has been canceled for any reason, you need to obtain a new one before resuming sales in the state.
California Sellers Permit: If you are doing business in California and intend to sell or lease tangible personal property subject to sales tax sold at retail, you are required to have a sellers permit and prominently display it at your place of business.
California Sellers Permit: If you are doing business in California and intend to sell or lease tangible personal property subject to sales tax sold at retail, you are required to have a sellers permit and prominently display it at your place of business.

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