Form BOE-549-S Fillable Claimed Incorrect Distribution of Local Tax - Short Form
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

(: No) Unchecked (: Yes) Unchecked (CLEAR) CLEAR (PRINT) PRINT (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) an in state office of the out of state retailer and that title to the goods passed in this state ) 6) Name title and phone number of the an out of state location and claims that the tax is sales tax and not use tax evidence must be submitted that there was participation by BOE 549 S REV 1 (12 02) STATE OF CALIFORNIA business activity(ies) 5) Specific reasons and evidence why the taxpayer s allocation is questioned (In cases where it is submitted BUSINESS ADDRESS (street city state zip code) CLAIMED INCORRECT DISTRIBUTION OF LOCAL TAX SHORT FORM BOARD OF EQUALIZATION contact person 7) The tax reporting periods involved DATE BUSINESS STARTED CURRENTLY OPERATING DATES OF OPERATION DAYTIME PHONE NUMBER BEST TIME TO CALL DESCRIPTION OF OPERATION OF BUSINESS CALIFORNIA SELLER S PERMIT NUMBER distributed Sufficient factual data must include at a minimum all of the following for each business location being questioned: From: To: Has this business changed locations? If yes list previous address and dates of operation MAILING ADDRESS (street city state zip code) NAME OF JURISDICTION ALLOCATION PERIOD IN QUESTION NAME TITLE 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 taxpayer s OWNER NAME BUSINESS NAME Person to call for more information regarding the taxpayer s allocation of local tax REASON FOR QUESTIONING THE ALLOCATION Regulation 1699 or is a place of business as defined by Regulation 1802 must be submitted In cases that involve shipments from SECTION I GENERAL BUSINESS INFORMATION SECTION II QUESTIONS ABOUT THE BUSINESS that the location of the sale is an unregistered location evidence that the unregistered location is a selling location as explained by Yes No