Form Boe-400-Mcu (S1f) - Application For Consumer Use Tax Account
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4BOE-400-MCU (S1F) REV. 6 (11-99)
STATE OF CALIFORNIA
APPLICATION FOR CONSUMER USE TAX ACCOUNT
BOARD OF EQUALIZATION
In addition, copies of pertinent regulations, forms, and
WHO MUST HAVE AN ACCOUNT
returns will be sent to you. Depending on the type of
If you regularly purchase tangible personal property from
business and conditions surrounding ownership, you
suppliers who are not located in California and not autho-
may be required to post a security deposit.
rized to collect sales or use tax from you, you must have a
6. Photocopies of your social security card and
consumer use tax account.
driver’s license are required to ensure the accu-
This application includes information you need to obtain an
racy of the information provided and to protect
account as well as a brief description of your rights and
you against fraudulent use of your identification
responsibilities once the account is issued.
numbers. Should your social security card not be
readily available, copies of other documents with your
If you have specific questions about information contained
social security number on them such as employer
in this application, please contact any
Board of Equaliza-
paycheck stubs, preprinted income tax labels, or
tion office
listed on the back of this page.
withholding statements (W-2 forms) are suitable
alternatives.
HOW TO OBTAIN AN ACCOUNT
To obtain a consumer use tax account, you must complete
YOUR RESPONSIBILITIES
the attached application. Directions for completing the ap-
plication follow.
When you obtain a consumer use tax account, you acquire
certain responsibilities.
1. Type or print neatly in ink. The application is organ-
ized into sections. To help us issue your account
• You must keep records. You must keep adequate
quickly and accurately, be sure the information you
records in order to substantiate any purchases made
include in each section is correct and legible. Your
by you and subject to California use tax. Records
application will become a part of your permanent file
must be kept for four years.
with us, and the information you include on your ap-
• You must file returns. Returns must be filed on or
plication — except for your name, business name
before the last day of the month following your report-
and address, account number, and status (active or
ing period. You must file your return even if you
closed out) — is confidential and may not be fur-
did not sell any merchandise.
nished to the public.
• You must notify the Board if you move, change
2. Complete only the unshaded portions of both
ownership of, or sell your business. Your account
sides of the application.
is valid only at the address and for the type of owner-
3. Be sure to indicate the type of ownership of your
ship specified in your application. You should notify
business. If you check Corporation or Limited Liabil-
the Board immediately if you discontinue your busi-
ity Company (LLC), please include a copy of the ar-
ness. Your notification will help us to close your ac-
ticles or charter with your application. If you have
count and return any security you may have depos-
incorporated/organized in another state, attach au-
ited.
thorization from California's Secretary of State. If you
• You must provide your social security
do not supply the necessary documents, your ac-
number. See the notice (BOE-324-A) included in this
count may be delayed.
application package regarding the disclosure of your
4. Be sure the Section I and Section III information
social security number.
is completed and signed. The application should be
signed by the owner, co-owner, partners, a corporate
officer, or LLC manager.
5. Return the completed application to the Board
office closest to your business. (Locations, mailing
addresses, and telephone numbers of
Board offices
may be found on the back of this page.) Once your
application is reviewed and found in order, you will be
issued a consumer use tax account without charge.
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