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Form BOE-65 Fillable Notice of Closeout For Seller's Permit
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)If you efiled you only need to provide proof of payment If you filed paper tax returns you must provide copies of the final two tax returns and proof of payment ((city state zip code)) (2 Date the business was closed ) (a Date the business was sold) (b Name address and telephone number of the purchaser) (c Name address and telephone number of escrow company) (city state zip code) (CLEAR) CLEAR (Current Address (street address)) (d Escrow number) (DATE) (Daytime Telephone Number Area Code) (Daytime Telephone Number) (e Selling price of fixtures and equipment $) (f Total sales price $; ) (g Your forwarding address and telephone number) (Name) (PRINT) PRINT (Section IV: Signature Title) (Seller's Permit Number) 1 A contract of sale existed at the date of closeout or 1 Did you make any purchases for your own use using your seller s permit? 2 A lease with an option to buy exists or 2 Date the business was closed 3 Arrangements have been made for a plan to sell the fixtures and equipment in due course 3 Was the business sold? 5:00 p m Pacific time or contact your local BOE office If you are required to make payments by EFT you must also make your final A copy of your escrow instructions or bill of sale showing the value of inventory fixtures and equipment sold a Date the business was sold a The sale occurs within 60 days of the date of closeout and the taxpayer cannot establish that the sale was not considered at the time a your vendor Accounts required to make their tax payments by EFT must also make their final payments through the EFT process ALL CLOSEOUTS ALL CLOSEOUTS: All of the above and b Name address and telephone number of the purchaser b the BOE b The sale takes place after 60 days and within one year of the closeout date and: back) as proof of payment because they protect the state against an underpayment of the sales tax and protect the taxpayer against an overpayment of the Board of Equalization Taxpayer Information Section BOE 65 (BACK) REV 26 (8 09) BOE 65 (FRONT) REV 26 (8 09) STATE OF CALIFORNIA c Name address and telephone number of escrow company clearance Before completing this form you should refer to a copy of the Board of Equalization (BOE) publication 74 Closing Out Your CLOSEOUT BECAUSE BUSINESS SOLD and/or SECURITY DEPOSIT IS BEING REFUNDED considered at the date of closeout a subsequent single sale of the fixtures may be treated as an occasional sale The single sale of Copy of your escrow instructions or bill of sale These documents show the value of inventory fixtures and equipment sold The CURRENT ADDRESS (street address) d Escrow number DAYTIME TELEPHONE NUMBER document to the appropriate BOE office See publication 74 for a list of field office locations Duplicate copies of your last two tax returns including your final reporting period with canceled checks (photocopies of front and e Selling price of fixtures and equipment $ escrow clearance f Total sales price $ Final payments Payment of any amounts due must be made in certified funds in order to expedite finalizing your closeout transaction Final tax return with payment (if a return is not available call 800 400 7115) If you are required to make payments by EFT youmust also make your final payment through the EFT process Final Tax Return with Payment If your final tax return is not available please call 800 400 7115 between the hours of 8:00 a m and fixtures and equipment subsequent to the date of closeout is taxable if either: FOR BOE USE ONLY g Your forwarding address and telephone number If these items are not provided the BOE must wait 30 days before refunding any security deposits posted and/or closing your account If YES complete the following information: If YES did you pay sales tax on those purchases to: If you need assistance in providing any of the items listed above contact your nearest BOE office for detailed instructions If the INSTRUCTIONS: Please provide the following information to assist us in closing your account releasing security or issuing an escrow items listed above do not pertain to your closeout and you have completed Sections I II and signed in Section IV forward this Location of your books and records Location of your books and records The location of your books and records is important for audit purposes Audits are important Mail this completed form and your supporting documents to: make payments by EFT you must also make your final payment through the EFT process NO (If NO go to Section III of this form ) NOTE: If you sold your fixtures and equipment even if you did not sell your business you must include the selling price of NOTICE OF CLOSEOUT FOR SELLER S PERMIT NOTICE OF CLOSEOUT FOR SELLER S PERMIT BOARD OF EQUALIZATION of closeout; or P O Box 942879 Payment of any amounts due must be made in certified funds in order to expedite finalizing your transaction If you are required to payment through the EFT process Return your seller s permit if available Your seller s permit is the goldenrod document you received when you initially applied for Sacramento CA 94279 0090 sales price of your fixtures and equipment must be included on line 2 of your final return If a sale of fixtures and equipment is not sales tax SECTION I: ACCOUNT INFORMATION SECTION II: CLOSEOUT INFORMATION SECTION III: CHECKLIST FOR CLOSEOUTS WITH ESCROW CLEARANCE OR SECURITY DEPOSIT INVOLVED (see back for instructions) SECTION III: CHECKLIST INSTRUCTIONS SECTION IV: SIGNATURE SELLER S PERMIT NUMBER Seller s Permit Publication 74 contains important information about closing out your permit If you have any questions please call our SEND TO: SIGNATURE TITLE DATE Taxpayer Information Section at 800 400 7115 The following items may be needed to finalize the closing of your account the releasing of any posted security or issuing of an these items on your final return under Purchases Subject to Use Tax You will need to provide information about your final two tax returns your Sales Tax Permit If you are currently unable to locate this document but do so in the future please destroy the permit Your seller s permit if available