Retailers engaged in business in California must register with the California Department of Tax and Fee Administration (CDTFA) and pay the state's sales tax. Who must obtain a seller's permit?What does engaged in business mean? Assistance Completing the Form​​ Contact our office at 909-382-3220 for help. A sales and use tax permit is required for any business selling tangible goods in San Bernardino County, CA. This permit is also known as a wholesale license. How Do I Register My Business? Businesses must report and pay use tax on items purchased from out-of-state vendors not required to collect California tax on their sales. Terms and Conditions for the upcoming tax sale will be published in the future. The next tax sale will be scheduled in 2025. I sold my unsecured property and still received a tax bill.