Do you need a permit in California to sell on the AppStore?

Question

I'm applying for the iPhone developer program, and it mentioned they may need business documents, possibly including a seller's permit. I have all of the other documents in order, but I was looking on CalGOLD and it says "All businesses selling or leasing tangible property must obtain a Seller's Permit."

Does software count as tangible property if it is only distributed online?

Ref: http://www.calgold.ca.gov/Results1.asp?TYPE=7371&CNTY=37&CITY=350 (under state filings)

Answer 1

In this case no.

Apple is the actual seller and pays you commission on those sales (your 70%). You will though have to declare and pay tax on this amount every year.

Answer 2

Software apps aren't "tangible property" so based on that I would say this rule doesn't apply. (Disclaimer: I'm from Europe.)