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California Seller's Permit: San Francisco restaurant guide
CDTFA
What it is
Lets you collect and remit sales tax on taxable sales — restaurant meals and drinks are taxable — and must be displayed at the restaurant.
When a restaurant needs it
Before your first sale; one permit per selling location.
How to apply
Register online through CDTFA Online Services (free).
Documents you’ll need
- EIN and entity information
- Owner/officer/member personal information
- Location address and start date
- Expected monthly sales
Fee
No application fee; CDTFA may require a security deposit set at the time you apply
Processing time
Often issued during the online session; longer if CDTFA requests more information
Renewal
No renewal; file sales tax returns on the schedule CDTFA assigns
Who files
The owner, partner, officer or LLC manager registers; an accountant can assist.
Good to know
The permit is valid only while you are actively in business; return it for cancellation if you close. Your SF business registration asks for the seller's permit number.
Official source
CDTFA — obtaining a seller's permit · CDTFA — permits & licenses
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Last reviewed 2026-10-06. Guidance only, not legal advice.