Business Information For Tax Checklist Sheet - Sample - 2013

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STATE OF CALIFORNIA
BETTY T. YEE
STATE BOARD OF EQUALIZATION
First District, San Francisco
IN-STATE SERVICE GROUP, MIC:EH
3737 MAIN STREET, SUITE 1000
SEN. GEORGE RUNNER (Ret.)
RIVERSIDE, CALIFORNIA 92501-3395
Second District, Lancaster
WORKPHONE • FAX: 1-951-680-6455
MICHELLE STEEL
Third District, Orange County
Date
JEROME E. HORTON
Fourth District, Los Angeles
JOHN CHIANG
State Controller
NAME
_______
ATTN: TAX/ACCOUNTING DEPT.
CYNTHIA BRIDGES
ADDRESS
Executive Director
CITY, STATE ZIP
Reference No: REFNUM
Check the business records for unpaid use tax. Please respond by February 7, 2013 .
,
The Board of Equalization (BOE) is requesting that you review your out-of-state purchases for years 2010, 2011
and
2012 to determine the amount of unpaid California use tax that may be owed. We have enclosed Use Tax Return
worksheets (BOE-403-CLW) for you to report the tax. Please review the next page of this letter, check all of the
applicable boxes, follow the instructions, sign the certification section, and send the required documents along with
the completed Use Tax Return worksheets to the address shown on the back of this letter. Once we receive your
response, we may contact you if we require additional information.
What is use tax?
If you have made a purchase from an out-of-state business that did not charge you the California use tax, you are
generally required to report and pay the use tax (same rate as the sales tax) to the State of California. For more
information, we have enclosed publication 123TG, California Businesses: How to Identify California Use Tax Due.
Exception: If you hold a California Seller’s Permit, and the items were purchased for resale and not for your own use,
the items are not subject to the use tax.
What types of items are subject to use tax?
Equipment, machinery, computers, office furnishings, artwork, books, promotional items, telephone equipment,
consumable supplies, or other items bought from out of state for use in California, including purchases imported from
another country. If you have purchased any of these items either in person, over the internet, by telephone, or by mail
order, and used, gave away, stored, or otherwise consumed the purchases in this state, you may owe the California use
tax.
How Do I Request for Relief of Penalty?
The enclosed worksheets include a line for a 10% penalty for late payment of tax. If you plan on applying for relief from
penalty, send payment for only the use tax and interest due. Once we have conducted our review of your documents
and worksheets, we will register you with an account. Once this account has been issued, you will be able to utilize the
BOE’s eServices and apply for relief from the penalty using our online eRelief Requests available at
under the eServices tab.
If you do not respond:
The California Revenue and Taxation Code authorizes the BOE to conduct an audit that could encompass a period
going back eight years (longer if fraud is detected), and the BOE reserves the right to do so if the frequency and extent
of your out-of-state purchases requires the need for additional review.
For more information:
For more information on use tax, you may call the BOE Taxpayer Information Section at 1-800-400-7115 (TTY:711) or
visit our website at . If you have any questions about this letter or need help with completing the
enclosed forms, please call:
ISS REP NAME
ISS REP TELEPHONE NUMBER
efile now, find out how . . .
BOE-403-CL (FRONT) REV. 3 (5-13)

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