California Sellers Permit Application Pdf Details

There are few things as relaxing as a day at the spa. Whether you're taking advantage of the sauna, Jacuzzi, or getting a massage, spending some time unwinding in a spa is the perfect way to de-stress. If you're looking for an especially luxurious experience, Boe Form 400 spas are definitely worth checking out. With their sleek design and top-of-the-line features, these spas offer an unparalleled level of comfort and relaxation.

We have gathered some technical information about the boe form 400 spa. It is really worth making the effort to read this just before you start filling in your document.

QuestionAnswer
Form NameBoe Form 400 Spa
Form Length8 pages
Fillable?Yes
Fillable fields145
Avg. time to fill out31 min 4 sec
Other namescalifornia seller's permit application pdf, seller s permit for application, california sellers permit application pdf, how to california seller permit

Form Preview Example

BOE-400-SPA Rev. 4 (3-10)

California Seller ’s Permit Application

for Individuals/Partnerships/Corporations/Organizations (Regular or Temporary)

State Board of Equalization

SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion

SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion

SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit

APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS

Board Members

Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion

(Names updated 2011)

S ’ P A • S ’ P A • S ’ P A • S ’ BettyP TA. Yee

eller S ermit PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion

First District

San Francisco

• SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit

Sen. George Runner (Ret.)

A • S ’ P A • S ’ P A • S ’ P SecondA District• S ’

PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion eller S ermit PPlicAtion eller S

Lancaster

Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerSMichellePermit APPlicAtionSteel

Third District

Rolling Hills Estates

SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion

Jerome E. Horton

SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtiFourthn • SellerDistrictS Permit

Los Angeles

APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtionJohn Chiang• SellerS

State Controller

Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion

Interim

Executive Director

SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion

Kristine Cazadd

SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit

APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit

APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS

Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit • SellerS Permit APPlicAtion • SellerS Permit

APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS Permit APPlicAtion • SellerS

2

 

 

 

 

 

 

 

 

Frequently

 

Asked

Questions

Who

must

have

a

permit?

 

 

 

 

monitors, or any other product that contains a cathode

You are generally required to obtain a California sell-

 

 

ray tube, including “bare” cathode ray tubes, computer

 

 

monitors, and laptop computers that use a liquid

er’s permit if you sell or lease merchandise, vehicles,

 

 

 

 

crystal display. For more information on the Electronic

or other tangible personal property in California. A

 

 

 

 

Recycling Fee Program or CEDs, visit: www.boe.ca.gov/

seller’s permit allows you to sell items at the wholesale

 

 

 

 

sptaxprog/ewaste.htm. Effective June 30, 2004, if you sell

or retail level. If your sales are ongoing, you should

 

 

 

 

cigarettes and/or tobacco products, you must obtain a

apply for a “Regular” permit. If your sales are of a

 

 

 

 

license (separate from a seller’s permit) for each loca-

temporary nature (90 days or less), apply for a “Tem-

 

 

 

 

tion you intend to sell these products. Depending on

porary” permit. You cannot legally sell taxable items in

 

 

your response to each question and the type of busi-

California until you have been issued a seller’s permit.

 

 

ness, the BOE will send you information about these

Do I need

more

than one

permit?

 

 

 

license and fee programs.

 

 

 

What are my rights and responsibilities as a

Each location where sales of taxable items are made

 

 

requires, and must display, a seller’s permit. If you

 

 

seller?

 

have more than one selling location, attach a list that

 

 

When you obtain a seller’s permit, you acquire certain

includes the address for each location, and we will

 

 

rights and responsibilities.

issue the permits needed. If your application is for a

 

 

You

may buy property for resale without paying

temporary permit, one permit will be enough, but you

 

 

 

 

tax

to your supplier. By providing the vendor a

need to display a copy of that permit at each temporary

 

 

completed resale certificate, you are not required to

location.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

pay sales tax on property you are buying for resale.

 

 

 

 

 

 

 

 

 

 

 

 

 

Is there

a

charge

for

a

permit?

 

 

 

You cannot use a resale certificate to buy property

No. However, we may require a security deposit.

 

 

for your own use (even if you plan to sell it after its

Deposits are used to cover any unpaid taxes that may

 

 

use).

 

be owed at the time a business closes.

 

 

 

 

You

must keep records to substantiate your sales,

Is information

about

my

account

subject to

purchases, and return deductions and keep them for

four years.

public

disclosure?

 

 

 

 

 

 

 

 

 

 

 

 

 

 

You

must file returns according to the BOE’s

State laws that protect your privacy generally cover

 

 

 

 

instructions for the filing basis that we determine

your records. Some records are subject to public disclo-

 

 

 

 

from your application. You must file a return even if

sure, such as the information on your seller’s permit,

 

 

 

 

you have no tax to report.

names of owners or partners, your business address,

 

 

 

 

You

must pay the sales tax due on your retail sales

and your permit status. See the disclosure information

 

 

on the back page.

 

 

 

 

 

 

 

 

 

in California. You may be reimbursed by collecting

Why

do

you

need

a

copy of my

driver

license?the amount of tax from your customers.

When it is required, it is used to ensure the accuracy of

 

 

You

must notify the BOE of any business change

 

 

A permit is issued only to the owner and address

the information provided and to protect against fraud-

 

 

 

 

listed on the permit. If you change ownership,

ulent use of your identification.

 

 

 

 

 

 

 

 

 

 

address, add another location, sell or close your

 

 

 

 

 

 

 

 

 

 

 

 

 

Why

am I being

asked if I sell

tires,

covered

 

 

business, add or drop a partner, you must notify the

electronic

devices,

or

tobacco

products at

 

retail? BOE by calling or in writing. Your notification will

Effective January 1, 2001, California retailers of new

 

 

help us close your account and return any security

tires began collecting a tire fee (currently $1.75)

on deposit. If you do not, you could be held liable

for continuing business taxes. Note: Notify us

for each new tire sold to consumers. Beginning

immediately if you drop or add a partner in order to

January 1, 2005, retailers must collect a recycling fee

protect former partners from tax liabilities incurred

on the retail sale or lease of certain new or refurbished

by the business after the partnership changes.

video display devices that have a screen size of more

 

than four inches measured diagonally. Video display

 

devices subject to the fee are called “covered electronic

 

devices” (CEDs). They include televisions, computer

 

Seller’s Permit Application Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)

3

taxpayer information

section

800-400-7115

TDD/TTY 800-735-2929

field offices

call for addresses

City

Area

Number

 

Code

 

Bakersfield

661

395-2880

Culver City

310

342-1000

El Centro

760

352-3431

Fresno

559

440-5330

Irvine

949

440-3473

Norwalk

562

466-1694

Oakland

510

622-4100

Rancho Mirage

760

770-4828

Redding

530

224-4729

Riverside

951

680-6400

Sacramento

916

227-6700

Salinas

831

443-3003

San Diego

619

525-4526

San Francisco

415

356-6600

San Jose

408

277-1231

San Marcos

760

510-5850

Santa Rosa

707

576-2100

Suisun City

707

428-2041

Van Nuys

818

904-2300

Ventura

805

677-2700

West Covina

626

480-7200

Business Located

Out-of-State

916-227-6600

How Do I Apply for

My Seller’s Permit?

Step 1: Complete Your Application

Complete the application on page 5. If your business is an ongoing opera- tion, check permit type “Regular.” If your business will operate at the location(s) for 90 days or less, check “Temporary.” Please provide all the information requested on the application. If you do not, this will delay the issuance of your permit. Refer to the “Tips” on page 4. If you need assistance, please call your local BOE office or the Taxpayer Information Section at 800-400-7115.

Note: If your business is located outside California, you also need to com- plete form BOE-403-B, Registration Information for Out-of-State Account. Visit our website at www.boe.ca.gov, call the Out-of-State Office at 916-227-6600, or the Taxpayer Information Section at 800-400-7115, to request a copy by mail or by fax (select the automated fax-back option).

For information regarding whether or not your out-of-state corporation qualifies to transact business in the State of California, you may visit the Secretary of State’s website at www.ss.ca.gov. For information regarding the minimum franchise tax for corporations, please visit the California Taxes Information Center’s website at www.taxes.ca.gov.

Step 2: Send Your Application for Processing

Send or take your application to the district office nearest your place of business. If you plan to apply in person, contact the local office to find out when they are open. Note: A permit is required before you begin making sales. Advise the BOE if you have an urgent need for a permit.

Step 3: After Your Application Is Approved

If your application is complete, you should receive your permit in about two weeks. Based on the information in your application, the BOE will pro- vide you with regulations, forms, and other publications that may help you with your business. Or, you may choose to view and download information from our website at www.boe.ca.gov. You will also be informed as to when to file tax returns: monthly, quarterly, fiscal or calendar yearly. Electronic filing is the BOE’s method for filing your sales and use tax return and making payment. Visit our website for details.

Post your permit at your place of business in a location easily seen by your customers.

Seller’s Permit Application Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)

4

Tips for Filling Out Your Application

Item 1: Permit Type

Check whether you are applying for a regular or tem- porary permit. You may apply for a temporary permit if you intend to make sales for a period of 90 days or less. Otherwise, you must apply for a regular permit.

Items 2–8: Business Identification

Information

Check your type of ownership and provide all of the information requested. Partnerships should provide a copy of their written partnership agreement, if one exists. If it is filed with us at the time you apply for a permit and it specifies that all business assets are held in the name of the partnership, we will attempt to col- lect any delinquent tax liability from the partnership’s assets before we attempt to collect from the partners’ personal assets. The “Registered Domestic Partnership” ownership box should only be checked if both persons are registered as domestic partners with the Office of the Secretary of State.

Items 9–35: Ownership Information

Indicate whether those listed are owners, partners, etc., and enter their driver license or California Identifica- tion Card number and, except in the case of corporate officers, their social security number. Also, provide a reference for each person, who does not live with that person. This information will be kept in strict confi- dence. If mailing your application, you must provide a photocopy of your driver license or California Identification Card.

Items 36–49, 66: Type of Business, Selling Loca- tions, and Landlord Information

Check whether the business is a retailer, wholesaler, etc., and whether the business is full time or part time. Describe the types of items you will sell. Avoid using broad descriptions, such as “general merchandise.” Instead, list specific examples such as sports equipment or garden supplies. Indicate the number of selling loca- tions, the address, telephone number, email address, and website of the business, as well as the landlord’s name, address, and telephone number. If there are mul- tiple selling locations, additional addresses can be listed

on the reverse side (Item 66). Correspondence will be sent to the business address unless a different mailing address is specified (Item 42).

Items 50–51: Projected Monthly Sales

Indicate your projected monthly gross and taxable sales. If unsure, provide an estimate. Your projection helps to determine how often you will need to file a return. If your actual sales vary, we may adjust your filing frequency.

Items 52–55: Related Program Information

Provide your Alcoholic Beverage Control license num- ber, if applicable. Indicate if you will be selling new tires, covered electronic devices, or tobacco products. We will contact you to determine if you need to register for any of these other programs.

Items 56–65: Related Party Information

Identify the person maintaining your records, your bank, and if you accept credit cards, your merchant card account. Also, identify major California-based suppliers and the products that you purchase from them.

Items 67–74: Ownership and Organizational Changes

If you are purchasing a business, or changing from one type of business organization to another, provide the previous owner’s name and seller’s permit number. If you are purchasing a business, you should request a tax clearance in advance to assure that you won’t have to pay any taxes owed by the previous owner.

Items 75–82: Temporary Permit Event

Information

Applicants for a temporary permit must complete each item in this section.

Certification

Each owner, co-owner, partner, or corporate officer must sign the application.

Seller’s Permit Application Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)

— tear at perforation —

 

BOE-400-SPA REV. 4 (FRONT) (3-10)

 

 

 

 

 

 

 

 

 

 

 

STATE OF CALIFORNIA

 

APPLICATION FOR SELLER’S PERMIT

 

 

 

 

 

 

 

 

BOARD OF EQUALIZATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1. PERMIT TYPE: (check one)

Regular

Temporary

 

 

FOR BOE USE ONLY

 

 

 

 

 

2. TyPE OF OwNERShIP (check one)

 

* Must provide partnership agreement

TAX

IND

OFFICE

 

 

 

PERMIT NUMBER

 

Sole Owner

 

 

Married Co-ownership

 

 

S

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Corporation

 

 

Limited Liability Company (LLC)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

NAICS CODE

BUS CODE

A.C.C.

REPORTING BASIS

TAX AREA CODE

 

 

 

 

Unincorporated Business Trust

 

General Partnership

 

 

 

 

 

 

 

 

 

 

 

 

 

Limited Partnership (LP)*

Limited Liability Partnership (LLP)*

 

 

 

 

RETURN TyPE

 

 

 

 

 

(Registered to practice law, accounting or architecture)

PROCESSED By

PERMIT ISSUE

 

 

(1) 401-A

 

(2) 401-EZ

 

 

 

 

 

 

 

 

 

 

 

 

Registered Domestic Partnership

 

 

 

 

 

DATE

 

VERIFICATION

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Other (describe)

 

 

 

 

 

 

 

___ / ___ / ___

 

 

DL

 

PA

 

 

Other

 

3. NAME OF SOLE OwNER, CORPORATION, LLC, PARTNERShIP, OR TRUST

 

 

4. STATE OF INCORPORATION OR ORGANIZATION

 

 

 

 

 

 

 

 

 

 

 

 

 

5. BUSINESS TRADE NAME/“DOING BUSINESS AS” [DBA] (if any)

 

 

 

 

6. DATE yOU wILL BEGIN BUSINESS ACTIVITIES (month, day, and year)

 

 

 

 

 

 

7. CORPORATE, LLC, LLP OR LP NUMBER FROM CALIFORNIA SECRETARy OF STATE

 

 

8. FEDERAL EMPLOyER IDENTIFICATION NUMBER (FEIN)

 

 

 

 

 

 

 

 

 

 

 

 

CHECK ONE

Owner/Co-Owners

Partners

Registered Domestic

Corp. Officers

LLC Officers/Managers/

 

 

Trustees/

 

 

 

 

 

 

Partners

 

 

 

Members

 

 

 

Beneficiaries

Use additional sheets to include information for more than three individuals.

9. FULL NAME (first, middle, last)

 

 

 

 

 

 

 

 

10. TITLE

 

 

 

 

 

 

 

 

 

 

 

 

 

11. SOCIAL SECURITy NUMBER (corporate officers excluded)

 

 

 

 

12. DRIVER LICENSE NUMBER (attach copy)

 

 

 

 

 

 

 

 

 

 

 

 

13. hOME ADDRESS (street, city, state, zip code)

 

 

 

 

 

 

 

14. hOME TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

15. NAME OF A PERSONAL REFERENCE NOT LIVING wITh yOU

 

16. ADDRESS (street, city, state, zip code)

 

 

17. REFERENCE TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

18. FULL NAME OF ADDITIONAL PARTNER, OFFICER, OR MEMBER (first, middle, last)

 

 

 

19. TITLE

 

 

 

 

 

 

 

 

 

 

 

 

 

20. SOCIAL SECURITy NUMBER (corporate officers excluded)

 

 

 

 

21. DRIVER LICENSE NUMBER (attach copy)

 

 

 

 

 

 

 

 

 

 

 

 

22. hOME ADDRESS (street, city, state, zip code)

 

 

 

 

 

 

 

23. hOME TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

24. NAME OF A PERSONAL REFERENCE NOT LIVING wITh yOU

 

25. ADDRESS (street, city, state, zip code)

 

 

26. REFERENCE TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

27. FULL NAME OF ADDITIONAL PARTNER, OFFICER, OR MEMBER (first, middle, last)

 

 

 

28. TITLE

 

 

 

 

 

 

 

 

 

 

 

 

 

29. SOCIAL SECURITy NUMBER (corporate officers excluded)

 

 

 

 

30. DRIVER LICENSE NUMBER (attach copy)

 

 

 

 

 

 

 

 

 

 

 

 

31. hOME ADDRESS (street, city, state, zip code)

 

 

 

 

 

 

 

32. hOME TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

33. NAME OF A PERSONAL REFERENCE NOT LIVING wITh yOU

 

34. ADDRESS (street, city, state, zip code)

 

 

35. REFERENCE TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

36. TyPE OF BUSINESS (check one that best describes your business)

 

 

 

 

 

37. NUMBER OF SELLING LOCATIONS

 

Retail

wholesale

Mfg.

Repair

Service

Construction Contractor

 

Leasing

(if 2 or more, see Item No. 66)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

38. whAT ITEMS wILL yOU SELL?

 

 

 

 

 

 

 

 

39. ChECK ONE

 

 

 

 

 

 

 

 

 

 

 

 

Full Time

Part Time

 

 

 

 

 

 

 

40. BUSINESS ADDRESS (street, city, state, zip code) [do not list P.O. Box or mailing service]

 

 

 

41. BUSINESS TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

42. MAILING ADDRESS (street, city, state, zip code) [if different from business address]

 

 

 

43. BUSINESS FAX NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

44. BUSINESS EMAIL ADDRESS

 

 

45. BUSINESS wEBSITE ADDRESS

 

 

 

46. DO yOU MAKE INTERNET SALES?

 

 

 

 

www.

 

 

 

 

 

yes

No

 

 

 

 

 

 

 

 

 

 

 

47. NAME OF BUSINESS LANDLORD

 

 

48. LANDLORD ADDRESS (street, city, state, zip code)

 

 

 

49. LANDLORD TELEPhONE NUMBER

 

 

 

 

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

50. PROJECTED MONThLy GROSS SALES

 

51. PROJECTED MONThLy TAXABLE SALES

52. ALCOhOLIC BEVERAGE CONTROL LICENSE NUMBER (if applicable)

$

 

 

 

$

 

 

 

___ ___ - ___ ___ ___ ___ ___ ___

 

 

 

 

 

 

 

 

 

53. SELLING NEw TIRES AT RETAIL?

 

 

54. SELLING COVERED ELECTRONIC DEVICES?

 

 

 

55. SELLING TOBACCO AT RETAIL?

 

yes

No

 

 

yes

No

 

 

 

 

yes

No

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

(continued on reverse)

BOE-400-SPA REV. 4 (BACK) (3-10)

56. NAME OF PERSON MAINTAINING yOUR RECORDS

57. ADDRESS (street, city, state, zip code)

58. TELEPhONE NUMBER

 

 

(

)

 

 

59. NAME OF BANK OR OThER FINANCIAL INSTITUTION (note whether business or personal)

60. BANK BRANCh LOCATION

 

 

61. NAME OF MERChANT CREDIT CARD PROCESSOR (if you accept credit cards)

62. MERChANT CARD ACCOUNT NUMBER

 

 

 

63. NAMES OF MAJOR CALIFORNIA-BASED SUPPLIERS

64. ADDRESSES (street, city, state, zip code)

65. PRODUCTS PURChASED

 

 

 

 

 

 

 

 

ADDITIONAL SELLINg LOCATIONS (List All Other Selling Locations)

66. PhySICAL LOCATION OR STREET ADDRESS (attach separate list, if required)

OwNERSHIP AND ORgANIzATIONAL CHANgES (Do Not Complete for Temporary Permits)

67. ARE yOU BUyING AN EXISTING BUSINESS?

yes

No If yes, complete items 70 through 74.

68.ARE yOU ChANGING FROM ONE TyPE OF BUSINESS ORGANIZATION TO ANOThER (FOR EXAMPLE, FROM A SOLE OwNER TO A CORPORATION OR FROM A PARTNERShIP TO A LIMITED LIABILITy COMPANy, ETC.)?

yes

No If yes, complete items 70 and 71.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

69. OThER OwNERShIP ChANGES (please describe):

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

70. FORMER OwNER’S NAME

 

 

 

71. SELLER’S PERMIT NUMBER

 

 

 

 

 

 

 

 

72. PURChASE PRICE

 

 

 

73. VALUE OF FIXTURES & EQUIPMENT

$

 

 

 

 

$

 

 

 

 

 

 

 

 

 

74. IF AN ESCROw COMPANy IS REQUESTING A TAX CLEARANCE ON yOUR BEhALF, PLEASE LIST ThEIR NAME, ADDRESS, TELEPhONE NUMBER, AND ThE ESCROw NUMBER

 

 

 

 

 

 

 

TEMPORARY PERMIT EvENT INFORMATION

 

 

 

 

 

 

 

 

 

 

 

 

75. PERIOD OF SALES

 

76. ESTIMATED EVENT SALES

77. SPACE RENTAL COST (if any)

 

78. ADMISSION ChARGED?

FROM: ___ / ___ / ___ ThROUGh: ___ / ___ / ___

 

$

$

 

 

 

yes

No

 

 

 

 

 

 

 

 

79. ORGANIZER OR PROMOTER OF EVENT (if any)

80. ADDRESS (street, city, state, zip code)

 

 

81. TELEPhONE NUMBER

 

 

 

 

 

 

(

)

 

 

 

 

 

 

 

 

 

 

 

 

82.ADDRESS OF EVENT (If more than one, use line 66, above.Attach separate list, if required.)

CERTIFICATION

All Corporate Officers, LLC Managing Members, Partners, or Owners must sign below.

I am duly authorized to sign the application and certify that the statements made are correct to the best of my knowledge and belief. I also represent and acknowledge that the applicant will be engaged in or conduct business as a seller of tangible personal property.

NAME (typed or printed)

SIGNATURE

DATE

 

 

 

 

 

NAME (typed or printed)

SIGNATURE

DATE

 

 

 

 

 

NAME (typed or printed)

SIGNATURE

DATE

 

 

 

 

 

 

 

 

 

FOR BOE USE ONLY

 

 

 

SECURITy REVIEw

 

 

 

 

FORMS

 

 

 

 

PUBLICATIONS

 

 

 

 

 

 

 

 

 

BOE-8

 

 

BOE-400-y

 

 

 

PUB 73

 

 

PUB DE 44

 

 

BOE-598 ($

 

) or

 

BOE-1009

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BOE-162

 

 

BOE-519

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REQUIRED By

APPROVED By

 

 

 

 

BOE-467

 

 

BOE-1241-D

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REGULATIONS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

RETURNS

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REG. 1668

 

 

REG. 1698

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

REG. 1700

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CLEAR

PRINT

7

Where Can I Get Help?

No doubt you will have questions about how the Sales and Use Tax Law applies to your business

operations. For assistance, you may take advantage of the resources listed below.

internet

www.boe.ca.gov

You can log onto our website for additional infor- mation. For example, you can find out what the tax rate is in a particular county, or you can download numerous publications — such as laws, regulations, pamphlets, and policy manuals — that will help you understand how the law applies to your business. You can also verify sellers’ permit numbers online, read about upcoming Taxpayers’ Bill of Rights hear- ings, and obtain information on BOE field office addresses and telephone numbers.

Another good resource — especially for starting businesses — is the California Tax Information Center at www.taxes.ca.gov.

classes

You may enroll in a basic sales and use tax class offered by some local BOE offices. You should call ahead to find out when your local office conducts classes for beginning sellers.

written tax advice

It is best to get tax advice from the BOE in writ- ing. You may be relieved of tax, penalty, or interest charges if we determine you did not correctly report tax because you reasonably relied on our written advice regarding a transaction.

For this relief to apply, your request for advice must be in writing, identify the taxpayer to whom the advice applies, and fully describe the facts and cir- cumstances of the transaction.

Send your request for written advice to:

State Board of Equalization; Audit and Information Section, MIC:44; PO Box 942879, Sacramento, CA 94279-0044.

taxpayer information section

800-400-7115

TDD/TTY 800-735-2929

Customer service representatives are available from

8 a.m. through 5 p.m., Monday-Friday, excluding state holidays.

Faxback Service. To order fax copies of selected forms and notices, call 800-400-7115 and choose the faxback option. You can call at any time for this service.

Translator Services. We can provide bilingual services for persons who need assistance in a language other than English.

taxpayersrights advocate office

If you would like to know more about your rights as a taxpayer or if you are unable to resolve an issue with the BOE, please contact the Taxpayers’ Rights Advocate office for help at 916-324-2798

(or toll-free, 888-324-2798). Their fax number is 916-323-3319.

If you prefer, you can write to: State Board of Equalization; Taxpayers’ Rights Advocate, MIC:70; PO Box 942879; Sacramento, CA 94279-0070.

To obtain a copy of publication 70, The California Taxpayers’ Bill of Rights, you may visit our website or call our Taxpayer Information Section.

field offices

See page 3.

Seller’s Permit Application Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (3-10)

BOE-324-GEN-S REV. 5 (8-09)

Privacy Notice

Information Provided to the Board of Equalization (BOE)

We ask you for information so that the BOE can administer the state’s tax and fee laws. The BOE will use the information to determine whether you are paying the correct amount of tax and to collect any amounts you owe. You must provide all information requested, including your social security number (used for identification purposes [see Title 42 U.S. Code sec.405(c)(2)(C)(i)]). A list of authorized agencies, among others, who the BOE may disclose information to, and a complete list of the California Revenue and Taxation Codes is available on our website at www.boe.ca.gov/pdf/boe324gen.pdf, then scroll to the second page.

What happens if I don’t provide the information?

If your application is incomplete, the BOE may not issue your permit, certificate, or license. If you do not file complete returns, you may have to pay penalties and interest. Penalties may also apply if you do not provide other information the BOE requests or that is required by law, or if you provide fraudulent information. In some cases, you may be subject to criminal prosecution.

In addition, if you do not provide the requested information to support your exemptions, credits, exclusions, or adjust- ments, they may not be allowed. You may owe more tax or fees or receive a smaller refund.

Can anyone else see my information?

Your records are covered by state laws that protect your privacy. However, the BOE may share information regarding your account with specific state, local, and federal government agencies. The BOE may also share specific information with companies authorized to represent local governments.

Under some circumstances, the BOE may release the information printed on your permit, certificate, or license, such as account start and closeout dates, and names of business owners or partners, to the public. When you sell a business, the BOE may give the buyer or other involved parties information regarding your outstanding tax liability.

With your written permission, the BOE can release information regarding your account to anyone you designate.

Can I review my records?

Yes. Requests should be made in writing to your closest BOE office. A complete listing of BOE locations can be found at www.boe.ca.gov. Additional information regarding your records can be found in publication 58-A, How to Inspect and Correct Your Records. For a copy of this publication, go to www.boe.ca.gov or call the Taxpayer Information Section at 800-400-7115, Monday through Friday (8:00 a.m. to 5:00 p.m. Pacific time, excluding state holidays). If you need more information, you may contact the BOE’s Disclosure Officer at 916-445-2918 or by writing:

Disclosure Officer, MIC:82

State Board of Equalization

PO Box 942879

Sacramento, CA 94279-0082

Who is responsible for maintaining my records?

The officials listed below are responsible for maintaining your records.

Sales and Use Tax

Property Taxes, Excise Taxes, Fuel Taxes, and Environmental Fees

Board of Equalization

Board of Equalization

Deputy Director, SUTD, MIC:43

Deputy Director, PSTD, MIC:63

PO Box 942879

PO Box 942879

Sacramento, CA 94279-0043

Sacramento, CA 94279-0063

800-400-7115

800-400-7115

 

 

 

 

How to Edit Boe Form 400 Spa

This PDF editor makes it simple to complete the permit application seller s for document. It will be easy to build the file in short order by using these simple steps.

Step 1: Pick the button "Get Form Here".

Step 2: So, you can alter the permit application seller s for. Our multifunctional toolbar makes it easy to add, get rid of, adapt, highlight, as well as do other commands to the content material and fields inside the file.

The PDF template you wish to prepare will include the next areas:

Step 3: Select the button "Done". Your PDF form is available to be exported. You can obtain it to your laptop or send it by email.

Step 4: It is more convenient to save copies of the document. You can rest easy that we won't share or read your particulars.

If you believe this page is infringing on your copyright, please familiarize yourself with and follow our DMCA notice and takedown process - click here to proceed .