Free California Seller's Permit Application - California

BOE-400-SPA Rev. 3 (7-08)

California Seller's Permit Application
for Individuals/Partnerships/Corporations/Organizations (Regular or Temporary)
State Board of Equalization
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2

Frequently Asked Questions


Who must have a permit?
You are generally required to obtain a California sell er's permit if you sell or lease merchandise, vehicles, or other tangible personal property in California. A seller's permit allows you to sell items at the wholesale or retail level. If your sales are ongoing, you should apply for a "Regular" permit. If your sales are of a temporary nature (90 days or less), apply for a "Tem porary" permit. You cannot legally sell taxable items in California until you have been issued a seller's permit. monitors, or any other product that contains a cathode ray tube, including "bare" cathode ray tubes, computer monitors, and laptop computers that use a liquid crystal display. For more information on the Electronic Recycling Fee Program or CEDs, visit: www.boe.ca.gov/ sptaxprog/ewaste.htm. Effective June 30, 2004, if you sell cigarettes and/or tobacco products, you must obtain a license (separate from a seller's permit) for each loca tion you intend to sell these products. Depending on your response to each question and the type of busi ness, the BOE will send you information about these license and fee programs.

Do I need more than one permit?
Each location where sales of taxable items are made requires, and must display, a seller's permit. If you have more than one selling location, attach a list that includes the address for each location, and we will issue the permits needed. If your application is for a temporary permit, one permit will be enough, but you need to display a copy of that permit at each temporary location.

What are my rights and responsibilities as a seller?
When you obtain a seller's permit, you acquire certain rights and responsibilities. · You may buy property for resale without paying tax to your supplier. By providing the vendor a completed resale certificate, you are not required to pay sales tax on property you are buying for resale. You cannot use a resale certificate to buy property for your own use (even if you plan to sell it after its use). · You must keep records to substantiate your sales, purchases, and return deductions and keep them for four years. · You must file returns according to the BOE's instructions for the filing basis that we determine from your application. You must file a return even if you have no tax to report. · You must pay the sales tax due on your retail sales in California. You may be reimbursed by collecting the amount of tax from your customers. · You must notify the BOE of any business changes. A permit is issued only to the owner and address listed on the permit. If you change ownership, address, add another location, sell or close your business, add or drop a partner, you must notify the BOE by calling or in writing. Your notification will help us close your account and return any security on deposit. If you do not, you could be held liable for continuing business taxes. Note: Notify us immediately if you drop or add a partner in order to protect former partners from tax liabilities incurred by the business after the partnership changes.

Is there a charge for a permit?
No. However, we may require a security deposit. Deposits are used to cover any unpaid taxes that may be owed at the time a business closes.

Is information about my account subject to public disclosure?
State laws that protect your privacy generally cover your records. Some records are subject to public disclo sure, such as the information on your seller's permit, names of owners or partners, your business address, and your permit status. See the disclosure information on the back page.

Why do you need a copy of my driver license?
When it is required, it is used to ensure the accuracy of the information provided and to protect against fraud ulent use of your identification.

Why am I being asked if I sell tires, covered electronic devices, or tobacco products at retail?
Effective January 1, 2001, California retailers of new tires began collecting a tire fee (currently $1.75) for each new tire sold to consumers. Beginning January 1, 2005, retailers must collect a recycling fee on the retail sale or lease of certain new or refurbished 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) (7-08)

3

taxpayer information section

800-400-7115
TDD/TTY 800-735-2929

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.

field offices call for addresses

City
Bakersfield Chula Vista Culver City El Centro Eureka* Fresno Irvine Norwalk Oakland Rancho Mirage Redding Riverside Sacramento Salinas San Diego San Francisco San Jose San Marcos Santa Rosa Suisun City Van Nuys Ventura West Covina

Area Number Code
661 619 310 760 707 559 949 562 510 760 530 951 916 831 619 415 408 760 707 707 818 805 626 395-2880
409-7440
342-1000
352-3431
576-2100
248-4219
4403473
466-1694
622-4100
770-4828
224-4729
680-6400
227-6700
443-3003
525-4526
356-6600
277-1231
510-5850
576-2100
428-2041
904-2300
677-2700
480-7200


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.

Business Located
Out-of-State
916-227-6600
*Office closed June 30, 2005. For dates and times of services in the Eureka area, please visit our website at www.boe.ca.gov or call the Taxpayer Information Section at 800-400-7115.

Seller's Permit Application



Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (7-08)

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. sent to the business address unless a different mailing address is specified (Item 42).

Items 50­51: 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 2­8: 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 52­55: 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 56­65: 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 9­35: 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 67­74: 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 36­49, 66: Type of Business, Selling Locations, 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
Seller's Permit Application


Items 75­82: 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.

Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (7-08)

BOE-400-SPA REV. 3 (FRONT) (7-08)

STATE OF CALIFORNIA

APPLICATION FOR SELLER'S PERMIT
1. PERMIT TYPE: (check one)
2. TyPE OF OwNERShIP (check one)

BOARD OF EQUALIZATION Temporary
TAX IND

Regular

FOR BOE USE ONLY
OFFICE PERMIT NUMBER

* Must provide partnership agreement

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

(Registered to practice law, accounting or architecture)

Married Co-ownership Limited Liability Company (LLC) Unincorporated Business Trust Limited Liability Partnership (LLP)*

S
NAICS CODE BUS CODE A.C.C. REPORTING BASIS RETURN TyPE PROCESSED By PERMIT ISSUE DATE TAX AREA CODE

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



(1) 401-A PA

(2) 401-EZ Other

VERIFICATION

___ / ___ / ___



DL

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 Partners

Corp. Officers

LLC Officers/Managers/ Members
10. TITLE

Trustees/ Beneficiaries

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

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

-- tear at perforation --

(
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)

Retail

wholesale

Mfg.

Repair

Service

Construction Contractor

Leasing

37. NUMBER OF SELLING LOCATIONS (if 2 or more, see Item No. 66) 39. ChECK ONE

38. whAT ITEMS wILL yOU SELL?

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

Part Time

41. BUSINESS TELEPhONE NUMBER

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

) )
yes No

43. BUSINESS FAX NUMBER

(
44. BUSINESS EMAIL ADDRESS 45. BUSINESS wEBSITE ADDRESS

46. DO yOU MAKE INTERNET SALES?

www.
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
(continued on reverse)

yes

No

BOE-400-SPA REV. 3 (BACK) (7-08)
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) 61. NAME OF MERChANT CREDIT CARD PROCESSOR (if you accept credit cards)

)

60. BANK BRANCh LOCATION

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: ___ / ___ / ___
79. ORGANIZER OR PROMOTER OF EVENT (if any)

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

$
81. TELEPhONE NUMBER

yes

No

(
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 BOE-598 ($
REQUIRED By

FORMS ) or BOE-1009 BOE-8 BOE-162 BOE-467 BOE-400-y BOE-519 BOE-1241-D

PUBLICATIONS PUB 73 PUB DE 44

APPROVED By

REGULATIONS REG. 1668 REG. 1700 REG. 1698

RETURNS

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

taxpayer information section

www.boe.ca.gov
You can log onto our website for additional information. 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 hearings, 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.

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

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

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

It is best to get tax advice from the BOE 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 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 circumstances 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.

See page 3.

Seller's Permit Application



Individuals/Partnerships/Corporations/Organizations (Regular or Temporary) (7-08)

BOE-324-SUT REV. 3 (9-06)

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 adjust ments, 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 part ners. 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: · UnitedStatesgovernmentagencies: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 · StateofCaliforniagovernmentagenciesand officials: Air Resources Board; Dept. of Alcoholic Beverage Control; Auctioneer Commission; Dept. of Motor Vehicles; Employment Development Depart ment; 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 · StateagenciesoutsideofCaliforniafortax enforcement purposes · Cityattorneysandcityprosecutors;countydistrict 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. For a copy, go to www.boe.ca.gov or call our Information Center at 800-400-7115. who is responsible for maintaining my records? The deputy director of the Sales and Use Tax Depart ment, 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