I want to sell stickers, keychains, and lanyards. Can I just do it?

If you are in business in California, it is likely that you need a resale, or seller's, license. A resale permit allows you to sell merchandise and collect the appropriate sales tax to remit to the state. The California State Board of Equalization administers the collection of sales and use tax. According to the Board, "when you sell or lease merchandise, vehicles, or other tangible personal property in California, even temporarily, you are generally required to register with our agency, the Board of Equalization (BOE), and to pay sales tax on your taxable sales."Complete form BOE-40-SPA, Application for Seller's Permit. This form can be found on the Board of Equalization website (boe.ca.gov).Submit your application to the Board of Equalization. You can do this by either mailing the application or taking it to the BOE district office closest to your business location. The BOE website includes a list of offices.Wait for approval of your application, and receive your resale license in the mail. This usually takes about two weeks, if your application was completed properly.Display your resale license in a prominent place at your business. Richard N. Grey