Corporation, Limited Liability Company or Partnership Filings

If you are considering becoming a corporation (either stock or nonprofit), a limited liability company or a partnership (limited or limited liability), you must file with the California Secretary of State's Office.

Or if you are a foreign corporation, limited liability company or partnership doing business in California, you must file with the California Secretary of State's Office.

Secretary of State
1500 11th Street
Sacramento, CA 95814
Phone: 916-657-5448


Sales & Use Permit (Seller's Permit)

All businesses selling or leasing tangible property must obtain a Seller's Permit.

agency note: 

For Additional information about a Seller's Permit, Sales and Use Tax, or Business Taxes please contact the California Department of Tax and Fee Administration at 1-800-400-7115 and for their office addresses you can visit


State Income Tax Information

Businesses should obtain the appropriate State income tax forms from the Franchise Tax Board.

agency note: 

All businesses are required to submit a Business Income Tax statement annually.

Franchise Tax Board
Business Entities Division
PO Box 1468
Sacramento, CA 95812
Phone: 800-338-0505


Fictitious Business Name Statements (DBAs)

A Fictitious Business Name (FBN) or Doing Business As (DBA) statement is required when the business name does not include the surname of the individual owner(s) and each of the partners; or the business name suggests the existence of additional owners; or the nature of the business entity in not clearly evident by the name of the business. For example Bill Smith and Sons Plumbing would require a FBN because the name implies additional owners, Bill Smith Plumbing does not require a FBN. Bill Smith Industries would require a FBN because it does not identify the nature of the business.


County of Orange
County Clerk-Recorder
Fictitious Business Filing Division
12 Civic Center Plaza, Room 101
Santa Ana, CA, 92701
Phone: 714-834-2500




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