Boe Form 400 Spa – Fill Out and Use

taxpayer information

section

800-400-7115

TDD/TTY 800-735-2929

field offices

call for addresses

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.

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.

— tear at perforation —

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

CLEAR

PRINT

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.

taxpayers’ rights 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.