Request a bulk sale certificate

Overview

During a bulk sale, you may request a bulk sale certificate. A bulk sale certificate releases a business’s withholding tax liability.

If there is no withholding tax owed, we will issue the certificate to your escrow company, on your behalf.

How to request a certificate

You must submit a written request to receive a Bulk Sale Certificate. Send your request to:

Fax
916-845-9034
Mail
State of California
Withholding Services and Compliance
Franchise Tax Board MS F182
PO Box 942867
Sacramento CA 94267-0651

For more information, including details on what to send in your request, visit the Forms and Publications page and search for FTB Publication 8702.

If we issue a certificate

We certify that the seller (or payer) does not owe any withholding:

  • Taxes
  • Interest
  • Penalties

We also release the buyer from further withholding liability.

The Bulk Sale Certificate only applies to withholding taxes and does not apply to other tax liabilities that you may owe.

If you’re transferring your liquor license

Visit our liquor license transfer page.

Contact us

Phone
Withholding Services and Compliance
888-792-4900 (toll free)
916-845-4900