Instructions For Form Boe-400-Mt - Application For A Temporary Seller'S Permit printable pdf download

BOE-400-MT (S1F) REV. 5 (5-97)

STATE OF CALIFORNIA

APPLICATION FOR A

BOARD OF EQUALIZATION

TEMPORARY SELLER’S PERMIT

pending on the type of business and conditions

WHO MUST HAVE A PERMIT

surrounding ownership, you may be required to

If you sell taxable merchandise or provide a taxable

post a security deposit.

service in California, on a temporary basis, you must

6. Photocopies of your social security card and

have a seller’s permit. Wholesalers as well as retailers

driver’s license are required to ensure the ac-

must have a separate permit for each place of busi-

curacy of the information provided and to pro-

ness. (Temporary is understood to mean one month or

tect you against fraudulent use of your identi-

less.)

fication numbers. Should your social security

This application includes information you need to ob-

card not be readily available, copies of other

tain a permit as well as a brief description of your

documents with your social security number on

rights and responsibilities once the permit is obtained.

them such as employer paycheck stubs, pre-

printed income tax labels, or withholding state-

If you have specific questions about information con-

ments (W-2 forms) are suitable alternatives.

tained in this application, please contact any Board of

Equalization office listed on the back of this page.

YOUR RIGHTS AND RESPONSIBILITIES

HOW TO OBTAIN A PERMIT

AS A SELLER

To obtain a seller's permit, you must complete the at-

When you obtain a temporary seller's permit, you

tached application. Directions for completing the appli-

acquire valuable rights and privileges as well as re-

cation follow.

sponsibilities.

1. Type or print neatly in ink. The application is

• You may purchase property for resale without

organized into sections. To help us issue your

paying tax. By providing the vendor with a com-

permit quickly and accurately, be sure the infor-

pleted resale certificate, you are not required to

mation you include in each section is correct and

pay sales tax on tangible personal property you

legible. Your application will become a part of

purchase for resale. However, you should not use

your permanent file with us, and the information

a resale certificate if you intend to use the prop-

you include on your application — except for your

erty prior to or instead of selling it. If you intend

name, business name and address, permit num-

to use the property, you must pay sales tax.

ber, and status (active or closed out) — is confi-

dential and may not be furnished to the public.

• You must keep records. You must keep ad-

equate records in order to substantiate your

2. Complete only the unshaded portions of both

sales, deductions reported on your returns, and

sides of the application.

any purchases you have made for your business.

Records must be kept for four years.

3. Be sure to indicate the type of ownership of

your business. If you check Partnership, please

• You must file returns. Returns must be filed on

include a copy of the partnership agreement with

or before the last day of the month following your

your application. If you have incorporated in an-

reporting period. You must file your return even

other state attach the authorization from California

if you did not sell any merchandise.

Secretary of State. If you do not supply the nec-

essary documents, your permit may be delayed.

• You must pay taxes. As a seller, you must pay

taxes on gross receipts from retail sales. How-

4. Be sure the Section I and III information is

ever, you are allowed by law to be reimbursed by

completed and signed. The application should

collecting the tax from your customers.

be signed in the Certification Section III by the

owner, or in the case of a partnership each part-

• You

must

provide

your

social

security

ner should sign.

number. See the notice (BOE-324-A) included in

this application package regarding the disclosure

5. Return the completed application to the Board

of your social security number.

office closest to your buisness. (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 permit without

charge. In addition, copies of pertinent regula-

tions, forms, and returns will be sent to you. De-

Instructions For Form Boe-400-Mt - Application For A Temporary Seller'S Permit

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