California Form CDTFA-91, Notice of Closeout is the official document a seller, retailer, or fee payer files with the California Department of Tax and Fee Administration to close a seller’s permit, use tax account, or special tax and fee account. Filing this form tells the state your business is no longer operating at that location, stops the meter on future tax periods, and starts the clock on a final return and any successor liability review under Revenue and Taxation Code §6071 and §6811.
Closing a business is often the most stressful paperwork a small business owner ever files. The CDTFA processes more than 50,000 account closeouts each year, and a meaningful share of them get bounced back for missing fields, wrong dates, or unsigned successor blocks, which keeps the account open and tax liability accruing.
Here is what this guide will walk you through:
- 📝 What CDTFA-91 actually does and who must file it
- 📂 Every document and number you must gather before you start
- 🖊️ A line-by-line walkthrough of every box on the current revision
- 👥 Three named, real-world filer scenarios with full example tables
- 📬 How to file by every channel, with fees, addresses, and proof-of-filing
- ⚠️ The most common mistakes and the dollar consequences they trigger
- ❓ A field-by-field FAQ that answers the questions filers ask after they hit “submit”
What the Form Is and Who Must File It
CDTFA-91 is the Notice of Closeout the CDTFA uses to formally end a seller’s permit or other tax/fee account. The form tells the agency the exact date the business stopped operating, where the inventory and fixtures went, who the buyer is if there was a sale, and how to reach the seller after the doors close. Without this form, the CDTFA assumes you are still in business, and it will keep mailing returns, assessing minimum tax, and applying late penalties under R&TC §6511.
You must file CDTFA-91 if you hold any active CDTFA account and one of these things happens. You sell the business, you close the doors permanently, you change the legal entity (for example, from a sole proprietorship to an LLC), one of the partners leaves a partnership, or the corporation dissolves with the California Secretary of State. CDTFA Publication 74, Closing Out Your Account makes clear that every permit holder is responsible for filing, even when the business is sold and the buyer keeps operating in the same location.
The form runs alongside several related filings. You will also file a final sales and use tax return, you may need to request a tax clearance certificate so a buyer can release escrow without successor liability, and you may need to file CDTFA-345, Notice of Business Change if only the address or ownership detail changes. The agency that receives CDTFA-91 is the CDTFA, the statute that requires it is R&TC §6071, the deadline is generally within 15 days of the closeout event, and the penalty for ignoring it is continued accrual of tax, interest, and a forfeited security deposit.
Always check the revision date in the lower-left corner of the PDF. The current revision in circulation is REV. 7 (1-24), and citing the wrong revision can cause a field office to reject the paper version because newer revisions changed the Successor’s Information block.
Before You Start: Documents and Information You Need
Closing a business cleanly takes more paperwork than opening one. Before you open CDTFA-91, gather every record below so you do not stop in the middle of the form to hunt for a number. Each missing item below either delays processing or triggers a separate notice from the agency.
- Your CDTFA account number. This is the 9-digit number printed on your seller’s permit. Without it, the form cannot be matched to your account, and the closeout will not be processed.
- The exact closeout date. Use the last day you made a sale or held inventory for sale, in MM/DD/YYYY format. A wrong date moves you into another tax period and forces another return.
- Your final sales and use tax return. You file this through CDTFA Online Services, and the closeout cannot finalize until the return clears.
- Bill of sale or escrow documents if you sold the business. The CDTFA matches the sale price you report against escrow filings to identify successor liability under R&TC §6811.
- The buyer’s full legal name, address, and seller’s permit number. A missing buyer block is the single most common reason CDTFA-91 is returned.
- A list of fixtures, equipment, and inventory transferred. Sales of these items are taxable unless an exemption applies, and the CDTFA bases sales tax on the sale price you report.
- Your forwarding mailing address and a working phone number. The CDTFA may need to reach you for up to four years after closeout under the audit statute of limitations in R&TC §6487.
- The original seller’s permit certificate. You must return it with the form, or the closeout request is incomplete.
- Lease termination or sale of premises proof if you are vacating a storefront. This supports the closeout date.
- Federal EIN and California Secretary of State entity number if you are a corporation, LLC, or LP that is dissolving.
Where to Get the Form and How to Access It
The official, current version of CDTFA-91 lives on the CDTFA forms and publications page. You can also pick up a paper copy at any CDTFA field office, and most offices keep counter copies stamped with the current revision. Always confirm the revision date in the lower-left corner of the first page before you fill anything in.
The fastest way to start a closeout is through your account on CDTFA Online Services. After you log in, you select the account you want to close, follow the Close Account prompts, and the system either generates an electronic CDTFA-91 for you or directs you to upload the signed PDF. Online filers usually receive an acknowledgement email within minutes and a closeout letter within 30 days.
If you prefer paper, download the PDF and print it on plain letter-size paper. Do not print double-sided, because the CDTFA scans these forms and duplex prints sometimes drop the back page during intake. Keep an unsigned copy for your records before you mail or hand-deliver the signed original. The form itself is free, but you must file your final return and pay any balance due, and unpaid balances accrue interest under R&TC §6591.
If you cannot access the PDF, call the CDTFA Customer Service Center at 1-800-400-7115 and ask them to mail you the current revision. Tax preparers and CPAs filing on a client’s behalf should also gather a signed CDTFA-392, Power of Attorney before they submit anything, because the agency will not discuss a closed account with a third party who is not on file.
Step-by-Step: How to Fill Out CDTFA-91 Line by Line
The form is short on paper but heavy on consequences. Every box matters, and the agency reads it as a sworn statement under penalty of perjury. Walk through each field below in the order it appears on the REV. 7 (1-24) version.
Account Number
This field asks for the CDTFA account number tied to the permit you are closing. Enter the 9-digit number exactly as it appears on your seller’s permit, including any leading zeros, with no dashes or spaces. Carlos Mendoza writes 123456789 in the Account Number box because that is the number printed on the top of his seller’s permit.
If you hold multiple permits — for example, a sub-location for a second store — file one CDTFA-91 per account number, never combine them on one form. The most common mistake here is dropping a leading zero, which routes the form to the wrong account and lets the original account stay open and accrue minimum tax. Many filers wrongly believe their federal EIN belongs in this box, but the CDTFA account number is a separate, state-issued number.
Owner Name
The form asks for the legal owner of the business as registered with the CDTFA. Enter the name exactly as it appears on the seller’s permit, in all caps if the rest of the form is in all caps, with no nicknames. Aisha Bello writes AISHA BELLO if she is a sole proprietor, while Marcus Tran writes TRAN FAMILY LLC if the LLC is the permit holder.
If ownership has changed since the permit was issued — for example, a partner left — the form still goes in under the original registered name, with a separate explanation attached. The mistake to avoid is writing the new buyer’s name here, which causes the closeout to be applied to the wrong party. A common misconception is that married filers should use a hyphenated last name; use the name on the permit, not your driver’s license.
Business Name (DBA)
This field captures the Doing Business As name the public sees on the storefront. Enter it exactly as it appears on the permit, including punctuation. Janet Park writes PARK’S CORNER MARKET because that is the DBA on her permit, even though her legal name is Janet Park.
If your business never used a DBA, write SAME or N/A rather than leaving it blank, because blank fields trigger a manual review. The mistake to avoid is using a new trade name you adopted but never registered with the CDTFA — that creates a mismatch with the agency’s database. Filers sometimes believe the DBA does not matter for a closing business, but the agency uses it to match escrow records and successor filings.
Business Address
The form asks for the physical business location, not your home or mailing address. Enter the street number, street name, suite, city, state, and ZIP code. Carlos Mendoza writes 4821 MISSION ST, SUITE B, SAN FRANCISCO, CA 94112 because that is the address on his permit.
If you operated from multiple locations under sub-permits, use the address tied to the account number in Box 1. The mistake to avoid is entering a P.O. Box; the CDTFA needs the physical site to confirm the closeout, and a P.O. Box can trigger a request for proof of premises. A common misconception is that the address can be the buyer’s new address; it must be your business address as of the closeout date.
Mailing Address (Forwarding)
This field asks where the CDTFA should send mail after the business closes. Enter the address where you will reliably receive mail for the next four years, since that is the audit window under R&TC §6487. Aisha Bello writes 2210 OAK GROVE DR, OAKLAND, CA 94605 because she is moving home after the closeout.
A P.O. Box is acceptable here, unlike the business address field. The mistake to avoid is leaving this blank, which causes refund checks and audit notices to bounce back to the agency, where they may sit for months. Filers wrongly believe the agency will use the business address by default; it will not, and missed mail can lead to default audits.
Date of Closeout
The form asks for the last day you engaged in business at this location. Enter it as MM/DD/YYYY. Janet Park writes 03/31/2026 because she sold her last item and locked the doors on March 31, 2026.
If you stopped sales but kept inventory in storage, the closeout date is the day you disposed of the inventory, not the day you stopped ringing up sales. The mistake to avoid is using the date you decided to close rather than the date you actually stopped, because that creates a gap of unreported sales. A misconception is that the closeout date must match your lease termination; it should match your last business activity.
Reason for Closeout
This field asks why you are closing. The form lists check-box options like Sold, Discontinued, Out of Business, Change of Ownership, and Other. Check the single box that best describes your situation, and write a brief note in Other if needed. Marcus Tran checks Sold because his LLC sold all its assets to a new operator on March 15, 2026.
If multiple reasons apply — for example, you sold the inventory but discontinued the brand — pick the one that drives the largest tax consequence, which is usually Sold. The mistake to avoid is checking Discontinued when you actually sold the assets, because that hides a taxable transaction and can trigger an audit later. A misconception is that Out of Business erases liability; it does not, and any unpaid tax remains collectible.
Disposition of Fixtures, Equipment, and Inventory
This is the highest-consequence section on the form. The CDTFA asks what happened to your tangible business property — sold to the buyer, retained for personal use, donated, scrapped, or transferred to another business. Enter the dollar amount of each category and the buyer’s information for any sold items.
Carlos Mendoza writes Fixtures and equipment: $18,500 sold to Bright Foods LLC and Inventory: $42,000 sold to Bright Foods LLC because his bill of sale supports those numbers. The sale of fixtures and equipment is taxable unless the buyer issues a valid resale certificate, and the sale of inventory is taxable unless the occasional sale exemption under R&TC §6006.5 applies.
The most common mistake is writing zero when fixtures actually transferred. Auditors compare this number to escrow records and bills of sale, and a mismatch is the fastest way to draw a deficiency assessment. The misconception is that selling a whole business is not taxable; the bulk sale of fixtures and equipment nearly always is, and the CDTFA expects to see tax remitted on the final return.
Successor’s Information (Buyer Block)
If you sold the business or its assets, you must complete the buyer’s full name, address, phone, seller’s permit number, and the date of sale. Marcus Tran enters Bright Foods LLC, 4821 Mission St, San Francisco, CA 94112, (415) 555-0142, Permit 987654321, sold 03/15/2026. The CDTFA uses this to issue a tax clearance certificate, which protects the buyer from successor liability under R&TC §6812.
If the buyer has not yet obtained a seller’s permit, write Permit pending and provide the application date. The mistake to avoid is leaving this blank when a sale occurred, because the buyer can be held personally liable for your unpaid tax, and the buyer’s escrow agent may sue you to recover withheld funds. A common misconception is that a verbal handshake sale doesn’t need this block; it does, and the agency will treat any transfer of inventory or fixtures as a successor event.
Final Return Period and Tax Due
This field asks for the period covered by your final return and the amount of tax you owe. Enter the period as a quarter or month (for example, 1Q 2026) and the dollar amount calculated on the final return. Janet Park writes 1Q 2026 and $3,412.18 because that is what her final return shows.
If you owe nothing, write $0.00 rather than leaving the field blank. The mistake to avoid is rounding to the nearest dollar — the agency wants the exact amount that ties to the return. A misconception is that the closeout form replaces the final return; it does not, and the closeout will not finalize until the return is filed and any balance is paid through CDTFA Online Services.
Signature, Title, and Date
The signature block is a sworn statement under penalty of perjury. Sign in blue ink if filing on paper, print your title (Owner, Partner, Member, Officer), and date the form on the day you sign. Aisha Bello signs Aisha Bello, prints Owner, and dates 04/05/2026.
For a corporation or LLC, only an officer, member, or manager listed with the Secretary of State may sign. The mistake to avoid is signing without a title, which causes the form to be rejected as unverified. A common misconception is that a CPA can sign for the client without a power of attorney; the CPA must have a current CDTFA-392 on file, or the signature is invalid.
Three Filled-Out Examples Using Real Scenarios
Each scenario below follows one named filer through the entire CDTFA-91. The tables show the major fields and the exact entries each filer makes.
Scenario 1: Carlos Mendoza, Sole Proprietor Selling a Storefront
Carlos owns Carlos’s Corner Deli in San Francisco. He sold the business, including fixtures and inventory, to Bright Foods LLC for $60,500 on March 15, 2026.
| Form Section | What Carlos Enters |
|---|---|
| Account Number | 123456789 |
| Owner Name | CARLOS MENDOZA |
| Business Name (DBA) | CARLOS’S CORNER DELI |
| Business Address | 4821 MISSION ST, SAN FRANCISCO, CA 94112 |
| Mailing Address | 920 BRYANT AVE, DALY CITY, CA 94014 |
| Date of Closeout | 03/15/2026 |
| Reason for Closeout | Sold |
| Fixtures & Equipment Sold | $18,500 to Bright Foods LLC |
| Inventory Sold | $42,000 to Bright Foods LLC |
| Successor Permit Number | 987654321 |
| Final Return Period | 1Q 2026 |
| Signature & Title | Carlos Mendoza, Owner, 03/22/2026 |
Scenario 2: Aisha Bello, LLC Closing After a Discontinued Business
Aisha runs Bello Boutique LLC, an apparel store in Oakland. She decided to close permanently after a slow holiday season, scrapped unsold inventory at a liquidation auction, and kept her sewing machine for personal use.
| Form Section | What Aisha Enters |
|---|---|
| Account Number | 234567890 |
| Owner Name | BELLO BOUTIQUE LLC |
| Business Name (DBA) | BELLO BOUTIQUE |
| Business Address | 1640 TELEGRAPH AVE, OAKLAND, CA 94612 |
| Mailing Address | 2210 OAK GROVE DR, OAKLAND, CA 94605 |
| Date of Closeout | 01/31/2026 |
| Reason for Closeout | Discontinued / Out of Business |
| Fixtures & Equipment | $1,200 retained personally (sewing machine) |
| Inventory | $8,400 sold at liquidation auction |
| Successor Information | N/A — no buyer |
| Final Return Period | 1Q 2026, $612.40 due |
| Signature & Title | Aisha Bello, Managing Member, 02/05/2026 |
Scenario 3: Marcus Tran, Corporation Dissolving Entirely
Marcus is the president of Tran Family Imports, Inc., a wholesale importer in Los Angeles. The board voted to dissolve, the company filed Form DISS STK with the Secretary of State, and Marcus is closing every CDTFA account.
| Form Section | What Marcus Enters |
|---|---|
| Account Number | 345678901 |
| Owner Name | TRAN FAMILY IMPORTS, INC. |
| Business Name (DBA) | TRAN IMPORTS |
| Business Address | 2200 ALAMEDA ST, LOS ANGELES, CA 90058 |
| Mailing Address | C/O HENRY TRAN CPA, 500 W 6TH ST, LOS ANGELES, CA 90014 |
| Date of Closeout | 04/30/2026 |
| Reason for Closeout | Out of Business — Corporate Dissolution |
| Fixtures & Equipment | $24,000 sold at auction to multiple buyers |
| Inventory | $112,000 sold to Pacific Wholesale Co. |
| Successor Permit Number | 876543210 (Pacific Wholesale Co.) |
| Final Return Period | 2Q 2026, $9,847.62 due |
| Signature & Title | Marcus Tran, President, 05/03/2026 |
How to File the Completed Form
The CDTFA accepts CDTFA-91 through several channels. Pick the one that matches how you keep records, and always keep proof of filing for at least four years.
Online portal. Log in to CDTFA Online Services, select the account, and follow the Close Account workflow. There is no fee to file. You pay any final return balance by ACH debit, credit card (with a service fee), or electronic check. Processing time is typically 14 to 30 days, and your proof-of-filing is the on-screen confirmation number plus the email receipt — save both as PDFs.
Mail. Mail the signed paper form to California Department of Tax and Fee Administration, PO Box 942879, Sacramento, CA 94279-0001. There is no filing fee, but you must include any final return payment by check made out to California Department of Tax and Fee Administration. Allow 4 to 8 weeks for processing. Send by USPS Certified Mail with Return Receipt, and keep the green card as proof of filing.
In person. Walk the form into any CDTFA field office. Bring two copies — one to file and one for the staff to date-stamp and hand back to you as proof. There is no fee. Processing takes 2 to 4 weeks because field offices forward paperwork to Sacramento for posting.
Fax. Some field offices accept fax submissions for closeout requests. Call the local office to confirm the current fax number before you send, because fax intake numbers change. Keep the fax confirmation page; it is your only proof of filing.
Pay any balance due before or at the same time you file the closeout. The CDTFA will not finalize the closeout while a balance is open, and interest under R&TC §6591 keeps accruing until the account is paid in full.
What Happens After You File
After the CDTFA receives your CDTFA-91, an account closing analyst reviews it within 14 to 30 days. They match your closeout date to your final return, check that any balance is paid, and confirm the successor block aligns with escrow records if a sale occurred. If everything ties out, you receive a Notice of Account Closeout letter confirming the account is closed and the seller’s permit is canceled.
If something does not match, you will receive either a Request for Additional Information letter or a Notice of Determination under R&TC §6481. The most common follow-ups are missing successor information, missing final returns, and a discrepancy between fixtures sold on the form and amounts shown in escrow. Respond within the 30-day window stated on the letter, because silence converts the proposed assessment into a final billing.
The CDTFA may still audit the closed account for up to three years from the date your final return was filed under R&TC §6487, and up to eight years if no return was filed. Keep every business record — sales journals, resale certificates, bank statements, and the bill of sale — for at least eight years after closeout. If the agency picks the account for audit, this paperwork is the only thing standing between you and a deficiency assessment.
If you posted a security deposit when you opened the permit, you can request its release after the closeout is final and any balance is cleared. Submit a written request to the CDTFA referencing your closed account number, and the agency will refund the deposit, usually within 60 to 90 days.
Mistakes to Avoid When Filling Out the Form
- Dropping a leading zero in the account number. The form posts to the wrong account, and your real account stays open and accruing minimum tax.
- Leaving the successor block blank after a sale. The buyer cannot get a tax clearance certificate, and you remain on the hook for any tax discovered later.
- Listing $0 for fixtures and equipment when they actually transferred. An auditor will compare your form to escrow and assess tax plus a 10% negligence penalty under R&TC §6484.
- Using the wrong closeout date. A date in the wrong quarter forces a second final return and resets your closeout clock.
- Filing the closeout without filing the final return. The closeout will not post until the return is filed and paid.
- Using a P.O. Box as the business address. The form is held for review until you provide a physical address.
- Forgetting to return the original seller’s permit. The agency holds the closeout open pending receipt of the original or a sworn statement of loss.
- Signing without a title. A title-less signature is treated as unverified and the form is rejected.
- Filing without a CDTFA-392 power of attorney when a CPA signs. The signature is invalid, and the form must be re-filed by the owner.
- Ignoring the 15-day deadline. Late filing keeps the account open, which exposes you to minimum tax, late-filing penalties of 10%, and interest.
- Combining multiple permits on one form. Each permit needs its own CDTFA-91, and the agency will only close the account number you list in Box 1.
- Failing to update your forwarding address. Audit notices go to the old business address, you never see them, and the proposed assessment becomes final by default.
Dos and Don’ts
Do:
- Do file within 15 days of stopping business so penalties do not stack up.
- Do file your final return before or with the closeout, because the closeout will not finalize otherwise.
- Do request a tax clearance certificate if you are the buyer, since it shifts successor risk away from you.
- Do keep records for eight years, because the audit window can stretch that long when returns are missing.
- Do mail paper forms by Certified Mail with Return Receipt, since that is your only proof in a dispute.
- Do double-check your forwarding address, because the agency mails refund checks and notices there for years.
Don’t:
- Don’t write zero for fixtures or inventory if they actually transferred, because that is a misstatement under penalty of perjury.
- Don’t ignore the successor block, because skipping it is the fastest way to trigger a §6811 successor liability action against the buyer.
- Don’t combine multiple accounts on one form, since each account needs its own closeout filing.
- Don’t sign the form before the date you actually stop business, because back-dating creates a sworn-statement problem.
- Don’t throw away the original seller’s permit, because the CDTFA wants it returned and the form is not complete without it.
- Don’t assume online filing skips the final return — the return is still required and is filed separately.
Pros and Cons of Filing on Your Own vs. With Help
Closing a CDTFA account is something many sole proprietors and small LLC owners can do on their own. Larger businesses, asset sales, and corporate dissolutions usually benefit from a CPA or tax attorney because the successor liability and final return numbers carry real money risk.
Pros of filing on your own:
- You save professional fees that can run $300 to $1,500 for a closeout package.
- You learn your own numbers, which helps if the agency asks follow-up questions.
- Online filing through CDTFA Online Services is built for self-filers.
- You control the timing and do not wait on a preparer’s calendar.
- You keep your own records front and center, which makes audit response faster.
Cons of filing on your own:
- You may miss a successor liability issue that a tax pro would catch.
- You may misclassify a fixtures sale as nontaxable and owe tax plus a 10% penalty later.
- You may not know how to claim the occasional sale exemption under R&TC §6006.5.
- You may sign without proper authority if your entity has multiple members or officers.
- You may overlook other agency closeouts (EDD, FTB, Secretary of State) that should run in parallel.
| Filing Method | What It Looks Like |
|---|---|
| Online via CDTFA Online Services | Fast confirmation, electronic proof, 14–30 day processing, no fee |
| By mail to Sacramento | 4–8 week processing, requires Certified Mail for proof, no fee |
| In person at a field office | 2–4 week processing, instant date-stamped proof, no fee |
| With a CPA holding CDTFA-392 | Professional review of successor liability, fees $300–$1,500, slower |
| CDTFA-91 vs. CDTFA-345 | When You Use Each |
|---|---|
| CDTFA-91, Notice of Closeout | You are closing the account permanently |
| CDTFA-345, Notice of Business Change | You are updating address, ownership detail, or DBA on an open account |
Key Agencies, Statutes, and Related Forms
The California Department of Tax and Fee Administration is the primary agency that receives CDTFA-91 and issues the closeout letter. It administers the Sales and Use Tax Law under Part 1 of Division 2 of the Revenue and Taxation Code, including the closeout requirement in §6071 and the successor liability rules in §§6811–6815.
Several other agencies often run in parallel with a CDTFA closeout. The Employment Development Department requires you to close payroll tax accounts when the last employee leaves, the Franchise Tax Board requires a final corporate or LLC return and a tax clearance for dissolution, and the California Secretary of State accepts the dissolution documents that legally end the entity.
Related forms that often travel with CDTFA-91 include the final sales and use tax return, CDTFA-230-A successor’s tax clearance request, CDTFA-345 Notice of Business Change, CDTFA-392 Power of Attorney, and CDTFA Publication 74, which is the agency’s plain-English handbook for closeouts. Each one plays a role in finishing the closeout cleanly so the agency does not knock on your door later.
Recap of Agency Decisions and Rulings
The CDTFA’s interpretation of successor liability under R&TC §6811 traces back to long-standing State Board of Equalization annotations now adopted by the CDTFA. The agency treats any transfer of substantially all the assets of a business as a successor event, which means the buyer must withhold from the purchase price an amount sufficient to cover the seller’s tax liability until a tax clearance certificate issues.
CDTFA Publication 74 and Publication 73 are the agency’s most current guidance on closing accounts and on seller’s permit responsibilities. They reflect the agency’s policy that the occasional sale exemption under R&TC §6006.5 does not apply to most retail closeouts, because retailers hold a permit and sell tangible goods in the ordinary course of business. Filers who try to claim the exemption on the sale of fixtures during a business sale almost always lose at audit.
FAQs
Do I have to file CDTFA-91 if I am only changing my business address?
No. Use CDTFA-345 Notice of Business Change to update an address. CDTFA-91 is only for closing the account permanently.
Do I file CDTFA-91 if my partnership loses one partner but keeps operating?
Yes. A change of partners ends the original partnership permit. File CDTFA-91 to close it, then the remaining partners apply for a new seller’s permit.
Do I need to file a final return before submitting CDTFA-91?
Yes. File the final return through CDTFA Online Services for the period that includes your closeout date. The closeout will not finalize until the return clears.
Do I write zero in the fixtures box if I kept everything for personal use?
No. Enter the fair market value and check Retained for personal use. Use tax may apply on retained items under R&TC §6094.
Do I need to list the buyer’s permit number in the successor block?
Yes. The CDTFA cannot issue a tax clearance certificate without the buyer’s permit number, and the buyer remains exposed to successor liability without one.
Do I sign CDTFA-91 with my legal name or my business name?
Yes — your legal name. Sign your personal legal name, then print your title (Owner, Member, President). The business name belongs in the Owner Name box, not the signature line.
Do I get my security deposit back after closeout?
Yes. After all balances clear, request the deposit refund in writing. Refunds usually arrive within 60 to 90 days, mailed to your forwarding address.
Do I have to return the original seller’s permit certificate?
Yes. Mail the original with the form, or attach a sworn statement explaining loss. The agency holds the closeout open until the certificate is on file.
Do I file CDTFA-91 if my LLC is dissolving with the Secretary of State?
Yes. State dissolution does not close your CDTFA account. File CDTFA-91 separately, along with the final return and any §6811 successor paperwork.
Do I have to file within 15 days of closing?
Yes. R&TC §6071 requires prompt notice. Late filing risks continued minimum tax, 10% late penalties, and interest under §6591.
Do I owe sales tax on inventory I sold to one buyer in a single bulk sale?
Yes — usually. A bulk sale of inventory and fixtures to one buyer is taxable unless the buyer issues a valid resale certificate for resale items.
Do I need a CPA to file CDTFA-91?
No. Most sole proprietors file it themselves online. Use a CPA or tax attorney for asset sales, corporate dissolutions, or any account with a balance over $10,000.
Do I file CDTFA-91 if I had a seller’s permit but never made any sales?
Yes. Even a zero-activity permit must be closed. File CDTFA-91 with a zero final return so the agency stops mailing returns and minimum-tax notices.
Do I list a P.O. Box as the business address?
No. The business address must be the physical location. A P.O. Box is acceptable only in the mailing/forwarding field, never in the business address box.
Do I need to notify the EDD and FTB separately?
Yes. Each agency runs its own closeout. Use the EDD closing-business page and the FTB dissolution page in parallel with CDTFA-91.
Related reading
- How to Fill Out California Form CDTFA-1054 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-65 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-345 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-735 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1010 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-401-2 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs