Form Boe-400-Mcr Sample - Application For Certificate Of Registration Use Tax Account
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5BOE-400-MCR (S1F) REV. 6 (11-99)
STATE OF CALIFORNIA
APPLICATION FOR CERTIFICATE OF
BOARD OF EQUALIZATION
REGISTRATION — USE TAX ACCOUNT
regulations, forms, and returns will be sent to you.
WHO MUST HAVE A CERTIFICATE
Depending on the type of business and conditions
A certificate of registration is issued to sellers who do
surrounding ownership, you may be required to
not maintain a place of business in California but collect
post a security deposit.
the use tax on sales made to California purchasers.
6. Photocopies of your social security card and
This application includes information you need to obtain
driver’s license are required to ensure the ac-
on an account as well as a brief description of your re-
curacy of the information provided and to pro-
sponsibilities once the account is issued.
tect you against fraudulent use of your identifi-
cation numbers. Should your social security card
If you have specific questions about information con-
not be readily available, copies of other documents
tained in this application, please contact any Board of
with your social security number on them such as
Equalization office listed on the back of this page.
employer paycheck stubs, preprinted income tax
labels, or withholding statements (W-2 forms) are
HOW TO OBTAIN A CERTIFICATE
suitable alternatives.
To obtain a certificate of registration, you must complete
the attached application. Directions for completing the
YOUR RESPONSIBILITIES
application follow.
When you obtain a certificate of registration use-tax ac-
1. Type or print neatly in ink. The application is
count, you acquire certain responsibilities.
organized into sections. To help us issue your cer-
tificate of registration quickly and accurately, be
• You must keep records. You must keep adequate
sure the information you include in each section is
records in order to substantiate any sales made by
correct and legible. Your application will become a
you and subject to California Use Tax. Records
part of your permanent file with us, and the infor-
must be kept for four years. In addition you must
mation you include on your application — except
provide a receipt to the purchaser.
for your name, business name and address, certifi-
• You must file returns. Returns must be filed on
cate of registration number, and status (active or
or before the last day of the month following your
closed out) — is confidential and may not be fur-
reporting period. You must file your return even
nished to the public.
if no sales were made during the reporting
2. Complete only the unshaded portions of both
period.
sides of the application.
• You must notify the Board if you move, change
3. Be sure to indicate the type of ownership of
ownership of, or sell your business. Your ac-
your business. If you check Corporation or
count is valid only at the address and for the type
Limited Liability Company (LLC), please include a
of ownership specified on your application. You
copy of the articles or charter with your applica-
should notify the Board immediately if you discon-
tion. If you check Partnership, please include a
tinue your business. Your notification will help us to
copy of the partnership agreement with your
close your account and return any security you
application. If you do not supply the necessary
may have on deposit.
documents, your certificate of registration may be
• You
must
provide
your
social
security
delayed.
number. See the notice (BOE-324-A) included in
4. Be sure the Section I and Section V information
this application package regarding the disclosure
is completed and signed. The application should
of your social security number.
be signed in the Certification Section V by the
owner, one partner, a corporate officer, or LLC
manager.
5. Return the completed application to the Board
office closest to your business. (Locations, mail-
ing addresses, and telephone numbers of Board
offices may be found on the back of this page.)
Once your application is reviewed and found in or-
der, you will be issued a certificate of registration
without charge. In addition, copies of pertinent
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