Who Needs and Doesn’t Need a Los Angeles Seller’s Permit?
The majority of companies doing business in LA will need to apply for a BTRC, but many organizations do not need one. Examples of tax-exempt businesses are as follows. This is by no means an exhaustive list, nor will all businesses of these types qualify for tax-exempt status.
- Small businesses having fewer than $100,000 in receipts annually
- Non-profit organizations
- Charitable organizations
- Creative artists
- Religious organizations
- Nexus businesses, or those with a physical presence of six days or less in a calendar year
- Small family daycare homes serving eight children or fewer1
It’s important to check with the Los Angeles Office of Finance website to confirm whether or not your business is exempt.
What Information Is Needed to Register for an LA Tax Certificate?
If you’ve confirmed that your business requires a Los Angeles BTRC, you will need to gather specific information and/or complete other applications to apply.
Your social security number is required if your business is a sole proprietorship, but other entities like corporations and LLCs will have to have their Federal Employment Identification Number or FEIN to apply. You’ll also need a description of your business activity. This page lists all of the tax registration requirements.