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Form BOE-504-A Fillable Use of XYZ Letter Procedure to Verify Claimed Sales for Resale
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)Customize the letter by placing the text on your letterhead If you choose the recommended procedure to have the responses sent directly to the Board you may add a statement in If your agreement of sale permits it ask your customer to forward payment of tax if the transaction is identified as [ADDRESS 1] [ADDRESS 2] [REQUESTER PHONE NUMBER] FAX [OFFICE FAX NUMBER] auditor will carefully consider the statements received within the allowed period late responses may be reviewed and allowed if appropriate BETTY T YEE BOE 504 A REV 12 (1 97) burden of proving that a sale was not at retail even though a resale certificate was not timely obtained or your customer paid the tax directly to circumstances the auditor will work with you to customize the form You may reproduce the statement form and send it to the customers in CYNTHIA BRIDGES Executive Director exempt sale First District San Francisco for a timely resale certificate you or your customer may be required to submit additional documentation or information to your auditor You Fourth District Los Angeles Government or transportation charges documentation to support the claimed exemption must also be provided The auditor will provide you have the forms returned directly to the Board the auditor will provide return envelopes If the auditor has also questioned sales other than resale such as sales in interstate and foreign commerce sales to the United States In order to communicate fully with your customers you may information that refutes such statement Unlike a valid resale certificate a purchaser's statement of resale taken after the sale does not relieve the instead of to the Board the likelihood of having staff contact your customer or sending an additional mailing will be greater It is recommended that the XYZ response forms be returned directly to the Board However you may choose to have the letters returned to JEROME E HORTON JOHN CHIANG MICHELLE STEEL Please be aware that a statement will not be accepted as satisfactory proof if incomplete if found to be untrue or if the Board has or receives Please note that any changes you make to the sample letter or form must be approved by Board staff before mailing procedure to have the responses sent directly to the Board the auditor will timely provide you copies of the responses received While the purchase orders sales contracts etc within your company records question to obtain their signed statements regarding the disposition of the purchased property If you choose the recommended procedure to returns as sales for resale because they were not supported by a valid resale certificate taken in good faith at the time of sale Sales and Use Tax Department Second District Lancaster seller of liability for the tax if it is found that the property was purchased for the buyer's use and the applicable tax was not paid to the state prior SEN GEORGE RUNNER (RET ) should be aware that if the auditor determines the "XYZ" process is appropriate and you choose to have the forms returned directly to you STATE BOARD OF EQUALIZATION State Controller STATE OF CALIFORNIA Tax Permittee taxable You should clearly indicate that the tax should be forwarded to you and not to the Board of Equalization The "XYZ" letter procedure outlined in this document is recommended by the Board as a method by which you the seller can help to satisfy the The attached sample letter and statement form are provided for your convenience If the statement form does not fit your particular The auditor will allow a four week period for you to send the statements and for your customers to reply If you have chosen the recommended the letter to your customer asking that your customer send you a copy of the response by fax or mail the property was in fact purchased by your customer for resale or that your customer paid the tax directly to this state the state This procedure should only be used when you cannot locate the appropriate supporting documentation such as resale certificates Third District Orange County This letter summarizes the sample letter procedure explained to you by our auditor The auditor questioned certain sales claimed on your tax to the date of your letter to your customer Under the California Sales and Use Tax Law you as the seller are liable for payment of the tax unless you can present satisfactory evidence that Use of "XYZ" Letter Procedure to Verify Claimed Sales for Resale with an information sheet describing how the law applies and the type of supporting documentation required to support the questioned claimed www boe ca gov you for forwarding to the Board In either case the auditor will review all documentation submitted Because the XYZ letter is not a substitute