BOE-38 (FRONT) REV. 6 (8-13)
STATE OF CALIFORNIA
APPLICATION FOR OUT-OF-STATE VOLUNTARY DISCLOSURE
BOARD OF EQUALIZATION
Although your retail business is located outside of California, you may be required to collect and report California use tax when you
make sales of tangible personal property that is used, stored, or otherwise consumed in this state. You are required to collect and
pay the use tax if you are “engaged in business” in California as defined in California Revenue and Taxation Code section 6203,
(see reverse).
The Board of Equalization (BOE) has established a voluntary disclosure use tax liability program for out-of-state retailers who wish
to acknowledge their liability for California use tax. By voluntarily registering with the BOE under this program, you may be able to
limit your liability for tax, penalties, and interest due for prior periods. Ordinarily, if you did not file a return, the BOE can send you a
bill (“deficiency determination”) for the amounts owed as late as eight years after the quarterly period in which the sales were made.
Pursuant to Revenue and Taxation Code section 6487.05 (see reverse), if you qualify for the voluntary disclosure program, the billing
period may be limited to three years. In addition, you may be relieved of applicable penalties (see below).
Please complete this form if you wish to apply for the voluntary disclosure program. By completing and signing this form, you are
representing that:
• The retailer is located outside this state, and has not previously registered with the BOE.
• The retailer is engaged in business in this state, as defined in Revenue and Taxation Code section 6203 (see reverse).
• The retailer voluntarily registers with the BOE.
• The retailer has not been previously contacted by the BOE or its agents regarding the provisions of Revenue and Taxation
Code section 6203.
• Failure by the retailer to register with the BOE, file returns, and pay tax was not due to negligence, intentional disregard of the
law, or intent to evade the provisions of the California Revenue and Taxation Code.
Request for Relief of Penalty:
By signing under penalty of perjury, I request relief from penalty charges for the period(s) _________________________ and can attest
to the fact that the person below meets the qualifications of Revenue and Taxation Code section 6487.05. I further attest that the
person’s previous failure to register with the BOE, file returns, and pay tax was not due to negligence, intentional disregard of the
law, or intent to evade the provisions of the California Revenue and Taxation Code.
The BOE may grant relief from penalty charges, but not interest charges with this statement if it is determined that a person’s failure
to file a timely return or payment was due to reasonable cause and circumstances beyond the person’s control. If you are relieved of
the penalty charges, you must still pay the interest due on late return payments and prepayments. Your request for relief from penalty
cannot be processed until the tax and interest have been paid in full.
CERTIFICATION
I certify (or declare), under penalty of perjury, under the laws of the State of California, that the foregoing is true and correct.
BUSINESS NAME
SSN OR FEIN
ACCOUNT NUMBER (see note)
YOUR NAME
TYPE OF BUSINESS
ADDRESS (street, city, state, zip code)
TELEPHONE NUMBER
PERIOD OPERATED IN CALIFORNIA
From
To
(month, day, year)
(month, day, year)
TYPE OF OWNERSHIP
Sole Proprietorship
Partnership
Corporation
Non-Profit Corporation
Married Partnership
Other
DESCRIBE YOUR BUSINESS OPERATIONS IN CALIFORNIA
SIGNATURE
TITLE
DATE
In addition to this application, please visit our website at to complete the electronic registration and obtain your
California Certificate of Registration-Use Tax Account. (Note: Please enter the account number on this form in the “Account Number”
field.) This application should be mailed within thirty (30) days of registration to: State Board of Equalization, Out-of-State Field Office,
3321 Power Inn Rd., Suite 130, P.O. Box 188268, Sacramento, CA 95818-8268, Telephone 1-916-227-6600, Fax 1-916-227-6641.
You may not qualify for this program if your application is not submitted within the thirty (30) days.
FIELD OFFICE APPROVAL
(For BOE Use Only)
FIELD OFFICE
NAME
DATE
VOLUNTARY DISCLOSURE PERIOD
ACCOUNT CHAR. CODE
CLEAR
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