Receive at least $100,000 in gross receipts from business operations per calendar year. Note: Gross receipts are the total of all receipts from both in-state and out-of-state business operations Are not required to hold a seller's permit or certificate of registration for use tax (under section 6226 of the Revenue and Taxation Code) Are not a holder of a use tax direct payment permit as described in section 7051.3 of the Revenue and Taxation Code Are not otherwise registered with the CDTFA to report use tax