BOE-899 (BACK) (1-05)
PART IIB: REPORTING USE TAX ONLY (Complete only if you are reporting use tax liability)
To report use tax, complete the following information. Completion of the Use Tax Return below is necessary if you have not yet been
billed.
USE TAX ACCOUNT NO. (if any)
Purchase Date:
Internet/Mail Order/Out-of-State Purchases
Check One:
Vehicle
Vessel
Aircraft
made without payment of tax
YEAR
MAKE/MODEL
ID NUMBER (VIN, CF or Doc No., Tail No.)
DESCRIPTION OF ITEMS PURCHASED
Many individuals and businesses in California buy items from out-
USE TAX RETURN
of-state businesses that do not collect California tax on their
sales. Generally, if sales tax would apply when you buy a
Purchase Price
$
particular item in California, use tax applies when you make a
similar purchase from a business outside the state. Unless an
Date of Purchase Tax Rate*
X
exemption applied, either sales or use tax must also be reported
on motor vehicles, vessels, and aircraft purchased for use in
California, including those purchased out-of-state.
Use Tax Subtotal
To calculate the amount due, multiply the use tax rate in effect on
Deduct any sales tax paid to
the date of the purchase by the purchase price of the vehicle,
another state
vessel, aircraft, or tangible personal property purchased out of
state (i.e., via Internet, mail order or pick up). The use tax rate is
Use Tax Due
$
the same as the sales tax rate and is based on where the
property is used, stored, or otherwise consumed.
Interest Due
$
*If you do not know your sales and use tax rate or how to
determine the interest due, visit our Internet site, ,
Total Use Tax & Interest Due
$
or call our Information Center at 800-400-7115.
PART III: METHOD OF PAYMENT
Single payment by check/money order by May 31, 2005, made payable to the “Board of Equalization.” Write your account number (if any) and the
word “amnesty” on your payment. (To assist you in calculating the interest due depending on when you submit your payment, an interest calculator
is available on our website at .)
Amnesty installment payment agreement requested. A notice will be sent to approve any installment payment agreement requested. Enter your
proposed terms of payment below. Payment in full is required by June 30, 2006.
}
weekly
Payment in the amount of $
due
bi-weekly
beginning
(date)
monthly
If you wish to change your method of payment after your application has been submitted, contact us by May 31, 2005 at 800-404-4321.
CERTIFICATION
I certify (or declare) under penalty of perjury under the laws of the State of California, that the foregoing is true and correct and to the best of my knowledge, I have not been:
1) notified of a criminal investigation initiated against me; or 2) prosecuted or convicted of a tax crime, with respect to the eligible tax reporting periods requested for amnesty.
TAXPAYER SIGNATURE
SIGNATURE OF PREPARER OTHER THAN TAXPAYER (authorized by attached power-of-attorney)
Sign
here
PRINT NAME
DATE
PRINT NAME
DATE
Board of Equalization
Send this application, payment
Tax Amnesty MIC:95
and any required return(s) to:
PO Box 942879
Sacramento, CA 94279-0095
Keep a copy of both sides of this document for your records.
CLEAR
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