Free 400-csu-10-05.p65 - California

BOE-400-CSU REV. 1 (10-05)

California Consumer Use Tax Account Application
State Board of Equalization
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Frequently Asked Questions

Who must have an account?
If you regularly purchase tangible personal property from suppliers who are not located in California and not authorized or required to collect sales or use tax from you, you must have a California consumer use tax account.

What are my rights and responsibilities as a holder of a consumer use tax account?
When you obtain an account, you acquire certain rights and responsibilities. For example, · You must keep records to substantiate any purchases made by you and subject to California use tax. You must keep your records for four years. · You must file returns on or before the last day of the month following the close of your reporting period. You must file your tax returns even if you did not purchase any merchandise. · You must notify the Board if you move, change ownership of, or sell your business. Your consumer use tax account is valid only at the address and for the type of ownership specified on the application. You must notify the Board of any change in ownership. In addition, you must immediately notify us in writing if you discontinue your business. Your notification will help us to close your account and return any security you may have on deposit. · You must notify us immediately if you drop or add a partner. This may protect former partners from tax liabilities incurred by the business after the partnership change.

Is there a charge for a consumer use tax account?
No. However, we may require a security deposit. Security deposits are applied against any unpaid taxes that may be owed at the time a business closes.

Is information regarding my account subject to public disclosure?
Your records are generally covered by state laws that protect your privacy. However, some records are subject to public disclosure, such as the information on your consumer use tax account, names of owners or partners, your business address, and your account status. See also the disclosure information on the back page.

Why do you need to verify my driver license number?
This is required to ensure the accuracy of the information provided and to protect you against fraudulent use of your identification.

If you have questions about information contained in this application, please contact one of the Board offices listed on page 4.

Application for Consumer Use Tax Account (10-05)




How Do I Apply for My California Consumer Use Tax Account?
Step 1: Complete Your Application

Message from the
Executive Director

We appreciate the fact that as a business owner, you have many responsibilities. You may be responsible for income and sales and use tax payments and for a vari ety of other obligations, such as payroll taxes, insurance, and employee benefits. For that reason, we want to make it as easy as possible for you to work with us. As you can see on page 7, we provide many services to help you with your questions. If you are unable to find the answers you need, please call our Information Center. Our trained representatives will be glad to help.

Fill out and return the application provided on page 5. The applica tion is perforated to make it easy to remove. Be sure to refer to the "Tips" on page 4 as you complete your application. If you need assis tance, please call our Information Center, 800-400-7115. Be sure to provide all the information required on this application. If you do not, this will delay the issuance of the account.

Step 2: Send It in for Processing
If you have not been instructed to return your application to our Information Center in Sacramento, you should send or take it to the district office nearest your place of business. If you need a district office address, call our Information Center, 800-400-7115, or visit our Internet site at www.boe.ca.gov. If you plan to travel to a district of fice, you should call ahead to find out when they are open. Make a copy of your application for your files.

Step 3: After Your Application Has Been Approved
You should receive your account approximately two weeks after we have received your application, assuming your application is com plete. There is no charge for the account. Based on the information on your application, you will be given regulations, forms, and other publications that may apply to your business. You will also be notified whether you must file returns on a monthly, quarterly, or annual basis. You will also start receiving tax returns for reporting and paying the taxes due on your purchases.

Ramon J. Hirsig

Application for Consumer Use Tax Account (10-05)


information center
800-400-7115
for tdd assistance

From TDD phones: 800-735-2929
From voice phones: 800-735-2922


Tips for Filling Out Your Application
Ownership Information
Items 1-25:
All applicants. You must provide the information requested for each
owner, co-owner, partner, officer, manager, member or trustee (attach
additional sheets if necessary).
All partnerships (except Registered Domestic Partnerships). Partner ships should provide a copy of their written partnership agreement,
if one exists. If you file your agreement with us at the time you apply
for an account and your agreement specifies that all business assets
are held in the name of the partnership, the law requires the Board to
attempt to collect any delinquent tax liability from the partnership
assets before it attempts to collect from the partners' personal assets.
You should notify us immediately if you add or drop partners (see
pg. 2).
All limited liability companies (LLCs): You must provide copies of
your Articles of Organization.
Items 10, 11, 19, 20: Driver License/Social Security Number You must provide your Social Security number and driver license or California Identification Card number. You must also provide a pho tocopy of your driver license or California Identification Card. This information is kept in strictest confidence.

field offices
call for addresses

City Bakersfield Culver City El Centro Eureka Fresno Kearny Mesa Laguna Hills Long Beach Norwalk Oakland Rancho Mirage Redding Riverside Sacramento Salinas San Diego San Francisco San Jose San Marcos Santa Ana Santa Rosa Suisun City Van Nuys Ventura West Covina

Area Code 661 310 760 707 559 858 949 562 562 510 760 530 951 916 831 619 415 408 760 714 707 707 818 805 626

Number 395-2880 342-1000 352-3431 576-2100 248-4219 636-3191 461-5711 901-2483 466-1694 622-4100 346-8096 224-4729 680-6400 227-6700 443-3003 525-4526 356-6600 277-1231 510-5850 558-4059 576-2100 428-2041 904-2300 677-2700 480-7200

Business Information
Items 26 to 53: Ownership and Organizational Changes If you are purchasing an existing business, we need to know the pre vious owner's name and seller's permit, or account number. To make sure you won't have to pay the previous owner's unpaid taxes, you should write to us and request a tax clearance before you buy. If you are changing from one type of business organization to another (for example, from a sole owner to a general partnership or from a general partnership to a limited liability company), provide the previous owner's name and seller's permit, or account number.

Certification
Be sure to sign your application before you mail it. As indicated on the application, only certain persons are authorized to sign the form.

Businesses Located
Out-of-State
916-227-6600

Application for Consumer Use Tax Account (10-05)

BOE-400-CSU (FRONT) REV. 1 (10-05)

STATE OF CALIFORNIA

APPLICATION FOR CONSUMER USE TAX ACCOUNT
1. TYPE OF OWNERSHIP (check one) * Must provide partnership agreement

BOARD OF EQUALIZATION FOR BOARD USE ONLY
TAX IND OFFICE ACCOUNT NUMBER

Sole Owner Corporation General Partnership
Limited Partnership (LP)*
Registered Domestic Partnership Other (describe)


(Must provide Articles of Incorporation or Operating Agreement) (Must provide Trust Agreement)

Husband/Wife Co-ownership Limited Liability Company (LLC)

SU
NAICS CODE BUSINESS CODE A.C.C. AREA CODE REPORTING BASIS PROCESSED BY CERTIFICATE FOR PERMIT ISSUE DATE VERIFICATION

Unincorporated Business Trust


(Registered to practice law, accounting, or architecture)


Limited Liability Partnership (LLP)*

___ / ___ / ___



DL

PA

Other

2. NAME OF SOLE OWNER, CORPORATION, LLC, PARTNERSHIP, OR TRUST

3. STATE OF INCORPORATION OR ORGANIZATION

4. BUSINESS TRADE NAME [DBA] (if any)

5. DATE PURCHASES BEGAN OR WILL BEGIN IN CALIFORNIA
(month, day, and year)

6. CORPORATE, LLC, LLP OR LP NUMBER FROM CALIFORNIA SECRETARY OF STATE

7. FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)

CHECK ONE

Use additional sheets to include information for more than two individuals. 8. FULL NAME (first, middle, last)

Owner/Co-Owners

Partners

Registered Domestic Partners

Corp. Officers

LLC Officers/ Managers/Members
9. TITLE

Trustees/ Beneficiaries

10. SOCIAL SECURITY NUMBER (corporate officers excluded)

11. DRIVER LICENSE NUMBER (attach copy)

12. HOME ADDRESS (street, city, state, zip code)

13. HOME TELEPHONE NUMBER

(
14. NAME OF A PERSONAL REFERENCE 15. ADDRESS (street, city, state, zip code)

) )

16. TELEPHONE NUMBER

-- tear at perforation --

(
17. FULL NAME (first, middle, last) 18. TITLE

19. SOCIAL SECURITY NUMBER (corporate officers excluded)

20. DRIVER LICENSE NUMBER (attach copy)

21. HOME ADDRESS (street, city, state, zip code)

22. HOME TELEPHONE NUMBER

(
23. NAME A PERSONAL REFERENCE 24. ADDRESS (street, city, state, zip code)

) )

25. TELEPHONE NUMBER

(
26. TYPE OF BUSINESS (check one that best describes your business)

Retail

Wholesale

Mfg.

Repair

Service

Construction Contractor www.

Leasing

27. TYPES OF ITEMS PURCHASED

28. BUSINESS WEBSITE ADDRESS

29. CALIFORNIA BUSINESS ADDRESS (street, city, state, zip code) [do no list PO Box or mailing service]

30. BUSINESS TELEPHONE NUMBER

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

) ) ) )

32. BUSINESS FAX NUMBER

(
33. NAME OF PERSON MAINTAINING YOUR RECORDS 34. ADDRESS (street, city, state, zip code)

35. TELEPHONE NUMBER

(
36. NAME OF BUSINESS LANDLORD 37. ADDRESS (street, city, state, zip code)

38. LANDLORD TELEPHONE NUMBER

(
39. PROJECTED GROSS MONTHLY PURCHASES IN CALIFORNIA

40. PROJECTED MONTHLY TAXABLE PURCHASES IN CALIFORNIA

$
41. NAME OF BANK OR OTHER FINANCIAL INSTITUTION (note whether business or personal)

$
42. BANK BRANCH LOCATION

43. NAME OF MERCHANT CREDIT CARD PROCESSOR (if you accept credit cards)

44. MERCHANT CARD ACCOUNT NUMBER

45. NAMES OF MAJOR SUPPLIERS (attach additional sheets, if required)

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

47. PRODUCTS PURCHASED

(continued on reverse)

BOE-400-CSU (BACK) REV. 1 (10-05)
45. NAMES OF MAJOR SUPPLIERS (continued from other side) 46. ADDRESSES (street, city, state, zip code) 47. PRODUCTS PURCHASED

OwNERSHIP AND ORgANIzATIONAL CHANgES
48. Are you buying an existing business? Yes No If yes, complete items 51 and 52. 49. Are you changing from one type of business organization to another (for example, from a sole owner to a corporation or from a Yes No If yes, complete items 51 and 52. partnership to a limited liability company, etc.)? 50. Other Ownership Changes (please describe):
51. FORMER OWNER'S NAME 52. SELLER'S PERMIT NUMBER

53. IF AN ESCROW COMPANY IS REQUESTING A TAX CLEARANCE ON YOUR BEHALF, PLEASE LIST THEIR NAME, ADDRESS, TELEPHONE NUMBER AND THE ESCROW NUMBER

CERTIFICATION
The statements contained herein are hereby certified to be correct to the best knowledge
and belief of the undersigned who is duly authorized to sign this application.
(Signature of owners, partners, corporate officers, or officers or authorized representative of the organization is required.)

NAME (typed or printed) SIGNATURE DATE


NAME (typed or printed) SIGNATURE DATE


FOR BOARD USE ONLY
SECURITY REVIEW BOE-598 ($
REQUIRED BY

FORMS ) or BOE-1009 BOE-8 BOE-162 BOE-400-Y BOE-519 BOE-1241-D

PUBLICATIONS PUB 73 PUB DE 44

APPROVED BY

BOE-467

REGULATIONS REG. 1668 REG. 1700 REG. 1698

RETURNS

CLEAR

PRINT




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.

information center
800-400-7115 for tdd assistance

From TDD phones: 800-735-2929
From voice phones: 800-735-2922


internet
www.boe.ca.gov
You can log onto our website for additional in formation. 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 manu als -- that will help you understand how the law applies to your business. You can also ver ify sellers' permit numbers online, read about upcoming Taxpayers' Bill of Rights hearings, and obtain information on Board field office ad dresses and telephone numbers. Another good resource -- especially for starting businesses -- is the California Tax Information Center at www.taxes.ca.gov.

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 fax-back 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.

written tax advice
It is best to get tax advice from the Board in writing. 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 transac tion. 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 circumstances of the transaction. Send your request for written advice to: State Board of Equalization; Public Informa tion and Administration Section, MIC:44; PO Box 942879, Sacramento, CA 94279-0044.

taxpayers' rights advocate office
If you would like to know more about your rights as a taxpayer or if you are unable to re solve an issue with the Board, please contact the Taxpayers' Rights Advocate office for help. Call 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; 450 N Street; PO Box 942879; Sacramento, CA 94279-0070. To request a copy of publication 70, The Califor nia Taxpayers' Bill of Rights, call the Information Center or visit our Internet site.

classes
You may enroll in a basic sales and use tax class offered by some local Board offices. You should call ahead to find out when your local office conducts classes for beginning sellers. See page 4.

field offices

Application for Consumer Use Tax Account (10-05)

BOE-324-SUT REV. 2 (2-05)

Sales and Use Tax Privacy Notice

Information Provided to the Board of Equalization
We ask you for information so that we can administer the state's sales and use tax laws (Revenue and Taxation Code sections 6001-7176, 7200-7226, 7251-7279.6, 7285-7288.6). We 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 of the information we request, including your social security number (used for identification purposes [see Title 42 U.S. Code sec.405(c)(2)(C)(i)]). what happens if I don't provide the information? If your application is incomplete, we may not issue your seller's permit or use tax certificate. If you do not file complete returns, you may have to pay penalties and interest. Penalties may also apply if you don't provide other information we request or that is required by law, or if you give us fraudulent information. In some cases, you may be subject to criminal prosecution. In addition, if you don't provide information we request to support your exemptions, credits, exclusions, or adjustments, we may not allow them. You may end up owing more tax or receiving a smaller refund. Can anyone else see my information? Your records are covered by state laws that protect your privacy. However, we may share information regarding your account with certain government agencies. We may also share certain information with companies authorized to represent local governments. Under some circumstances we may release to the public the information printed on your permit, account start and closeout dates, and names of business owners or partners. When you sell a business, we can give the buyer or other involved parties information regarding your outstanding tax liability. With your written permission, we can release information regarding your account to anyone you designate. we may disclose information to the proper officials of the following agencies, among others: · United States government agencies: U.S. Attorney's Office; Bureau of Alcohol, Tobacco and Firearms; Depts. of Agriculture, Defense, and Justice; Federal Bureau of Investigation; General Accounting Office; Internal Revenue Service; Interstate Commerce Commission · State of California government agencies and officials: Air Resources Board; Dept. of Alcoholic Beverage Control; Auctioneer Commission; Dept. of Motor Vehicles; Employment Development Department; Energy Commission; Exposition and Fairs; Dept. of Food and Agriculture; Board of Forestry; Forest Products Commission; Franchise Tax Board; Dept. of Health Services; Highway Patrol; Dept. of Housing and Community Development; California Parent Locator Service · State agencies outside of California for tax enforcement purposes · City attorneys and city prosecutors; county district attorneys, police and sheriff departments. Can I review my records? Yes. Please contact your closest Board office (see the white pages of your phone book). If you need more information, you may contact our Disclosure Officer in Sacramento by calling 916-445-2918. You may also want to obtain publication 58-A, How to Inspect and Correct Your Records. You may download it from the Internet: www.boe.ca.gov (look under "Forms, Publications, Reports & News") or order a copy from our Information Center at 800-400-7115. who is responsible for maintaining my records? The deputy director of the Sales and Use Tax Department, whom you may contact by calling 916-445-6464 or writing to the address shown. Deputy Director Sales and Use Tax Department MIC:43 450 N Street Sacramento, CA 95814