Getting Started with Alteration or Tailoring

If you own a business that performs alteration or clothing tailoring services in California and you expect to sell merchandise items (tangible personal property), or perform taxable services, you must register with the California Department of Tax and Fee Administration (CDTFA) for a seller's permit. You must also file regular sales and use tax returns. Whether you are starting a new business or growing your alteration or clothing tailoring business, you will find the following tools helpful in maintaining your account with us.

Registration Information

Online Registration — Register with us for your seller's permit or add a business location to an existing account.

Filing, Payments, and Account Maintenance

Record Keeping

If you hold a California seller's permit or any other CDTFA license or permit, you are required to maintain business records to verify that you have properly paid the tax or fee.

Maintaining good books and records will help you keep track of your sales and purchases and will assist you when preparing your sales and use tax returns. You are required to keep records for at least four years unless we give you specific, written authorization to destroy them sooner. Not maintaining records may be considered evidence of negligence or be perceived as an intent to evade the tax process. This may result in interest and penalties.

Your records should be adequate so we may:

  • Verify the accuracy of your tax returns; and
  • Determine if you have correctly paid the tax due on your sales and purchases.

You should keep any records that include, but are not limited to:

  • Cash register tapes and receipts
  • Sales invoices
  • Purchase invoices
  • Shipping documents
  • Resale certificates
  • Tax returns and supporting documents

For more information on recordkeeping, please see publication 116, Sales and Use Tax Records.