After registering for sales tax, California businesses must uphold several ongoing responsibilities to maintain their seller’s permits:

1. Tax Collection: Continuously collect state and applicable local sales taxes on all taxable sales.

2. Accurate Record-Keeping: Maintain detailed records of all sales transactions, including taxable and exempt sales, invoices, and receipts.

3. Regular Filings: Submit sales tax returns according to the assigned filing frequency (monthly, quarterly, or annually), accurately reporting total sales and taxes collected.

4. Timely Remittance: Remit collected sales taxes to the CDTFA by the specified deadlines to avoid penalties.

5. Stay Updated on Tax Rates: Monitor and apply any changes in state, county, or city tax rates to ensure accurate tax collection.

6. Use Tax Compliance: Report and remit use tax on out-of-state purchases used within California, if applicable.

7. Renewal and Updates: Keep the seller’s permit information up-to-date, including changes in business structure, address, or ownership.

8. Respond to Audits: Cooperate with any audits conducted by the CDTFA, providing necessary documentation and records to verify compliance.

9. Maintain Exemption Certificates: Properly manage and store exemption certificates for tax-exempt sales, ensuring their validity and compliance.

10. Implement Compliance Systems: Utilize accounting software or tax management tools to automate tax calculations and filings, reducing errors and enhancing efficiency.

These responsibilities ensure that businesses remain compliant with California’s sales tax regulations, avoiding fines, penalties, and potential legal issues, thereby maintaining their seller’s permits and ongoing operations.