Form BOE-400-DP Fillable Application for Use Tax Direct Payment Permit

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Download Form BOE-400-DP

View all CA - California Sales, Use and Other Taxes

Statement of Cash Flows or other comparable financial statements acceptable to the Board for the calendar year immediately ($500 000) or more in the aggregate during the calendar year immediately preceding this application for the permit I have attached a (2)(B) above and submit an additional statement to that effect under official letterhead and signed by an authorized governmental (A) The applicant has purchased or leased for its own use tangible personal property subject to use tax which cost five hundred (B) The applicant is a county city city and county or redevelopment agency (checkbox) Unchecked (checkbox) Unchecked (CLEAR) CLEAR (General Information and Filing Instructions) (PRINT) PRINT (See reverse side for general information and filing instructions) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1 BUSINESS ADDRESS 2 BUSINESS ADDRESS 3 BUSINESS ADDRESS 4 BUSINESS ADDRESS 5 BUSINESS ADDRESS 6 BUSINESS ADDRESS 94279 0040 acceptable to the board for the calendar year immediately preceding the date of application which discloses total purchases account and then complete the application for a Use Tax Direct Payment Permit sign the certification statement attesting that they and signed by an authorized governmental representative APPLICATION FOR BOARD OF EQUALIZATION Board instead of to the vendor or lessor from whom the property is purchased or leased BOE 400 DP (BACK) REV 2 (8 05) BOE 400 DP (FRONT) REV 2 (8 05) STATE OF CALIFORNIA BUSINESS ADDRESS (street) Cash Flows or other comparable financial statements acceptable to the board for the calendar year immediately preceding certification statement attesting that they qualify for a permit under the conditions of Part (2)(A) above and submit a Statement of CITY STATE & ZIP CODE complete the application for a Use Tax Direct Payment Permit sign the certification statement attesting that they qualify for a permit consumer use tax account CONSUMER USE TAX ACCOUNT NUMBER direct payment exemption certificate was given; and Direct Payment Permit for a Use Tax Direct Payment Permit sign the certification statement attesting that they qualify for a permit under the conditions of Part Governmental entities who currently hold either a California seller s permit or a consumer use tax account must complete the application Governmental entities who do not hold a California seller s permit or a consumer use tax account must obtain a consumer use tax I also agree to self assess and pay directly to the Board of Equalization any use tax liability incurred pursuant to my use of a Use Tax I am a county city city and county or redevelopment agency I have purchased or leased for my own use tangible personal property subject to use tax at a cost of five hundred thousand dollars I hereby certify that I qualify for a Use Tax Direct Payment Permit for the following reason: (Please check one of the following) If applicant is applying for either a sales/use tax permit If you would like additional information regarding the Use Tax Direct Payment Permit or need assistance in completing this application interest and penalties assessments in addition to their tax liability lease of which is subject to the terms of section 7205 1 of the Sales and Use Tax Law) to self assess and pay use taxes directly to the LIST BELOW THE BUSINESS AND MAILING ADDRESSES OF ALL LOCATIONS WHERE PROPERTY PURCHASED UNDER A MAILING ADDRESS MAILING ADDRESS MAILING ADDRESS MAILING ADDRESS (street address or po box if different from business address) NAME (typed or printed) NAME OF BUSINESS OR GOVERNMENTAL ENTITY NAME UNDER WHICH BUSINESS IS TO BE TRANSACTED IF DIFFERENT THAN ABOVE of property and equipment for own use and a separate statement under company letterhead certifying that five hundred of the undersigned who is duly authorized to sign this application or a consumer use tax account in addition to a Payment Exemption Certificate will be mailed to the applicant Permit holders will be provided with a Use Tax Direct Payment Exemption Certificate which they can issue to retailers and lessors when Persons other than governmental entities who are not required to hold a seller s permit and who do not currently hold a consumer use Persons other than governmental entities who currently hold either a California seller s permit or a consumer use tax account must Persons wishing to obtain a use tax direct payment permit must be pre qualified and either hold a California seller s permit or a Please type or print clearly Read instructions on reverse before completing this form preceding the date of application and a separate statement attesting that the qualifying purchases were purchases that were subject to qualified applicants This permit allows purchasers and lessees of tangible personal property (other than lessees of motor vehicles the qualify for a permit under the conditions of Part (2)(B) above and submit an additional statement to that effect under official letterhead representative Revenue and Taxation Code section 7051 3 authorizes the State Board of Equalization to issue a Use Tax Direct Payment Permit to SALES/USE TAX PERMIT NUMBER SECTION I BUSINESS INFORMATION SECTION II MULTIPLE BUSINESS LOCATIONS SECTION III CERTIFICATION STATEMENT SIGNATURE take the certificate in good faith from a permit holder are relieved of the duty to collect use taxes on the sales for which the certificate tax account must obtain a consumer use tax account and then complete the application for a Use Tax Direct Payment Permit sign the The above statements are hereby certified to be correct to the knowledge and belief The applicant must agree to self assess and pay directly to the Board any use tax which is due on property for which a use tax The applicant must certify to the Board either of the following: The completed Application for Use Tax Direct Payment Permit certification statement and qualifying documentation should be returned the date of application which discloses total purchases of property and equipment for own use and a separate statement their tax returns and allocate the local taxes to the county city city and county or redevelopment agency in which the property is first they purchase tangible personal property subject to use tax or make qualified leases of tangible personal property Vendors who timely thousand dollars ($500 000) or more in the aggregate during the calendar year immediately preceding the application for the permit; or thousand dollars ($500 000) or more of such purchases were subject to use tax TITLE To qualify for a Use Tax Direct Payment Permit an applicant must meet the following conditions: to the address shown below Upon determination that the applicant qualifies a Use Tax Direct Payment Permit and a Use Tax Direct under company letterhead certifying that five hundred thousand dollars ($500 000) or more of such purchases were subject to under conditions of Part (2)(A) above and submit a Statement of Cash Flows or other comparable financial statements use tax USE TAX DIRECT PAYMENT CERTIFICATE WILL BE USED IF ADDITIONAL SPACE IS NEEDED ATTACH A SEPARATE SHEET USE TAX DIRECT PAYMENT PERMIT use tax direct payment permit check here used Permit holders who fail to properly pay any use taxes that are due on property for which a certificate was given are subject to was issued Permit holders who acquire property under a certificate must self assess and report the use taxes directly to the Board on you can call 916 445 5167 or write to the Board of Equalization Compliance Policy Unit P O Box 942879 Sacramento CA

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