i can only tell you what i had to do for san jose, each city might be different. it's rather simple, first off you need to come up with a business name and register it with the fictitious business name with the county office(which cost 37.35)you will also have to post your business name in a paper(they will give you a list of them) for four weeks, from there you go to the state board of equalization where you will get your resale/wholesale permit(you will have to list what you plan to sell and any companies you will be ordering from). in all it took me about three hours. you do not need to get any license at that time. you will also need to open a business account which will be your wholesale id. i do plan to make custom items, but it takes a lot of time to do, so i plan on making standard items that i can sell on a regular basis.

if there's anything more you would like to know, feel free to ask

its even easier for the city/county of san francisco... you go to one office, since the county has only one city, san francisco, and you get your resale license based on your projected income for hte first quarter... it could cost under $20. you do not have to file a fictitious business name, just get the resale license, boom you re in. if you want (and you don't need one) a wholesale license (to be able to buy goods at wholesale prices... but you pay taxes later on those anyway), you would apply to the state of ca.

If you are providing something tangible (finished garment) as opposed to service as in say sewing lessons where nothing material is given, you may need to charge sales tax and get that license. I think that's from the Board of Equalization.

A great place to find business help for the professional seamstress is through the Association of Sewing and Design Professionals. They also have great education opportunities as well as networking for those who make a living sewing professionally. You can contact me privately or check out their website at www.sewingprofessionals.org
Linda
LStewartCouture@bvunet.net