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Form BOE-549-L Fillable Claimed Incorrect Distribution of Local Tax - Long Form
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)(: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: No) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (: Yes) Unchecked (CLEAR) CLEAR (PRINT) PRINT (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1) Taxpayer name including owner name and fictitious business name or d b a (doing business as) designation 2) Taxpayer s permit ADDRESS (street city state zip code) ADDRESS (street cty state zip code) allowing title to pass in California? Are sales made at temporary locations (fairs swap meets etc )? Are sales made by employees of the business? Are sales negotiated at a location outside of California? Are sales of tangible personal property negotiated at this location? BOARD OF EQUALIZATION BOE 549 L (BACK) REV 1 (12 02) BOE 549 L (FRONT) REV 1 (12 02) BUSINESS ADDRESS (street city state zip code) CLAIMED INCORRECT DISTRIBUTION OF LOCAL TAX LONG FORM DATE BUSINESS STARTED CURRENTLY OPERATING CALIFORNIA SELLER S PERMIT NUMBER DATES OF OPERATION: DAYTIME PHONE NUMBER BEST TIME TO CALL DESCRIPTION OF OPERATION OF BUSINESS distributed Sufficient factual data must include at a minimum all of the following for each business location being questioned: Does the business have other selling locations in California? explained by Regulation 1699 or is a place of business as defined by Regulation 1802 must be submitted In cases that involve From: To: Has this business changed locations? If merchandise is shipped directly to customers from an out of state inventory do sales contracts contain a specific title clause If no what activities occur at the above business? If yes is the property classified as materials fixtures or machinery and equipment? If yes please describe If yes what is sold? Is merchandise delivered to customers from California inventory? Is merchandise delivered to customers from out of state inventory? Is merchandise sold at this location? Is the merchandise delivered from an in state warehouse or inventory? Is the merchandise shipped with an F O B destination or F O B shipping point provision? Is the taxpayer a construction contractor affixing property to realty? MAILING ADDRESS (street city state zip code) NAME OF JURISDICTION ALLOCATION PERIOD QUESTIONED NAME TITLE No Are sales made through independent agents? No If yes list previous address and dates of operation: Note: The inquiry must contain sufficient factual data to support the probability that local tax has been erroneously allocated and number or a notation stating no permit number 3) Complete business address of the taxpayer 4) Complete description of Other OWNER NAME BUSINESS NAME Person to call for more information regarding the taxpayer sallocation of local tax phone number of the contact person 7) The tax reporting periods involved Please give the business address(es) below or attach a list REASON FOR QUESTIONING THE ALLOCATION SECTION I GENERAL BUSINESS INFORMATION SECTION II QUESTIONS ABOUT THE BUSINESS Send acknowledgement and future correspondence to: shipments from an out of state location and claims that the tax is sales tax and not use tax evidence must be submitted that there STATE OF CALIFORNIA SUBMITTED BY (NAME) DATE submitted that the location of the sale is an unregistered location evidence that the unregistered location is a selling location as TAX PREPARER S NAME taxpayer s business activity(ies) 5) Specific reasons and evidence why the taxpayer s allocation is questioned (In cases where it is WAREHOUSE ADDRESS (street city state zip code) was participation by an in state office of the out of state retailer and that title to the goods passed in this state ) 6) Name title and Yes No