In California, your seller registration number is your seller's permit number, the account number CDTFA issues when you register to sell. As a dealer you'll write it on resale certificates when you buy vehicles for resale, and auctions and suppliers ask for it before they'll sell to you tax-free.

Educational information only. This article is not legal or financial advice.

In this article

Where you'll use it

WhereWhy
Resale certificate (CDTFA-230)The certificate must show your seller's permit number to buy for resale without paying sales tax
Auction dealer packetsAuctions ask for a copy of your seller's permit with your dealer license, bond information and W-9
Your DMV applicationA seller's permit is part of setting up the dealership
Supplier accountsParts and forms suppliers use it to sell to you for resale

Where to find it

  • On your seller's permit, which CDTFA issues when you register.
  • In your CDTFA online services account.

To verify someone else's permit, such as a dealer buying from you for resale, use CDTFA's "Verify a permit, license, or account" tool online. You can also call CDTFA's automated line at 1-888-225-5263, available 24 hours a day. You'll need the permit number.

What a valid resale certificate needs

  1. The buyer's business name and address
  2. The buyer's seller's permit number, or why they aren't required to hold one
  3. A description of the property
  4. The words "for resale"
  5. The date
  6. The buyer's signature (or an employee's or authorized representative's)

Frequently asked questions

How do I verify a California seller's permit?

Use CDTFA's online Verify a permit, license, or account tool, or call CDTFA's automated line at 1-888-225-5263, available 24 hours a day. You need the permit number.

Is a seller registration number the same as a seller's permit number?

Yes. It's the account number on the seller's permit CDTFA issues you.

Can I use someone else's seller's permit number?

No. A resale certificate must carry your own valid seller's permit number.

Next step: Seller's permit guide for dealers · California dealer auctions

Resources


Sources: CDTFA Publication 103: valid resale certificates (Opens in new window) (certificate elements, CDTFA-230, verification line) · CDTFA: Permits & Licenses (Opens in new window). Verified 2026-10-16.

This article is for educational purposes only and is not legal, tax or financial advice.