STATE OF CALIFORNIA
BOE-345-WEB REV. 12 (4-10)
BOARD OF EQUALIZATION
NOTICE OF BUSINESS CHANGE
SELLER’S PERMIT NO. (Example: SR KHE xxx-xxxxxx) (ACCOUNT NUMBER REQUIRED)
BUSINESS NAME
OLD BUSINESS LOCATION (street, city, state, zip code)
Please complete the applicable sections of this form and mail to: State Board of Equalization, ATTN: LRAU/Registration Team, MIC:27, PO Box 942879, Sacramento, CA. 94279-0027.
Use the bottom section if you need more space. Be sure to sign, include daytime phone number, and date.
SECTION I: ADDRESS CHANGES
NEW BUSINESS LOCATION (street, city, state, zip code) (do not use a PO Box)
DATE MOVED
ADDING NEW SUBLOCATION (street, city, state, zip code)
START DATE
DAYTIME PHONE NUMBER
FAx NUMBER
(
)
(
)
NEW MAILING ADDRESS (street, city, state, zip code)
OLD MAILING ADDRESS (street, city, state, zip code)
SECTION II: OWNERSHIP/DBA CHANGES
NEW OWNER’S NAME
DAYTIME PHONE NUMBER
(
)
HAS BUSINESS NAME (DBA) CHANGED?
Yes
No If yes, new business name or DBA
CORPORATION NAME
CORPORATE ID NUMBER
STATE INCORPORATED
NAME
DATE ADDED
Check here if Partner or LLC Member Added
NAME
DATE DROPPED
Check here if Partner or LLC Member Dropped
SIGNATURE (owner, corporate officer, member, partner)
TITLE
TODAY’S DATE
PRINT NAME
BUSINESS EMAIL ADDRESS
ADDITIONAL INFORMATION
Please use the space below to provide additional information to update your account. You should also complete form BOE-65, Notice of Closeout for Seller’s
Permit, if any of the following statements apply to your situation.
• If you sold your business, please give us the name and seller’s permit number of the purchaser. �Also, please list your daytime phone number and address
below so that we can send you information. Please include the name of the escrow company, if applicable.
• If you added or dropped more than one partner (or LLC member), provide additional names, dates, and phone numbers below.
• If you closed your business, please provide your current daytime phone number and address.
• If a seller’s permit has been issued, and you have determined that no actual operation of the business took place (did not operate), the permit will be closed
with a closeout date identical to the starting date shown on the registration record.
For more information regarding the closing of your seller’s permit, please visit our website and refer to BOE publication 74, Closing Out Your Seller’s Permit at
If extra space is needed, you may attach additional pages. Contact your district office if you have any questions, or if you want to add or delete a business
location (suboutlet). We recommend you retain proof of mailing this form. We will contact you if we need more information. If you have general tax questions,
please contact our Taxpayer Information Section at 800-400-7115 (TDD/TTY: 800-735-2929). Customer service representatives are available weekdays from 8:00
a.m. to 5:00 p.m. Pacific time, except state holidays, or visit our website at
Additional Information:
CLEAR
PRINT